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That section provides: “Except as otherwise agreed by the
parties in writing, the obligation of a party under an order for
the support of the other party terminates upon the death of
either party or the remarriage of the other party.” (Emphasis
added.) Notwithstanding that Family Code section 4337 is
contained in a portion of the Family Code (div. 9, pt. 3, secs.
4300-4360) entitled “Spousal Support”,19 petitioner argues that
“if the legislature wanted the operation of Cal. Fam. Code
section 4337 to be limited to spousal support, then ‘spousal
support’ would have been used instead of ‘support of the other
party’.”
To the extent petitioner is suggesting that the use of the
phrase “support of the other party” in Family Code section 4337
reflects the drafters’ intention to signify family support as
well as spousal support, the history of the provision indicates
otherwise. The reference in Family Code section 4337 to “support
of the other party” dates from 1951, 30 years before the
18(...continued)
concluded, without discussion, that Family Code sec. 4337
“pertains only to spousal support orders and * * * does not
address family support payments.” Contrary to petitioner’s
assertion, we did not conclude otherwise in Ambrose v.
Commissioner, T.C. Memo. 1996-128.
19 Family Code sec. 4330(a) provides that, in ordering a
party to pay for the “support of the other party”, the court is
to “[take] into consideration the circumstances as provided in
Chapter 2 (commencing with Section 4320).” Family Code sec. 4320
lists circumstances the court is to consider “[i]n ordering
spousal support under this part”.
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