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petitioner’s name.3 Ms. Johnmeyer’s signature appears on these
documents a total of three times, and the settlement agreement
was certified by a notary public of Greene County, Missouri. The
notary’s certification includes the date, the notary’s commission
expiration date and signature, and the following statement:
“JANA LYNN OMANS, of lawful age, being first duly sworn upon her
oath, states that she is the Petitioner in the above-entitled
cause, and that she has executed the foregoing Agreement as her
free act and deed.”
The settlement agreement specifies that petitioner and Ms.
Johnmeyer agreed to “file separate income tax returns for the
1992 tax year and for each year thereafter.” Petitioner and Ms.
Johnmeyer further agreed that “[petitioner] shall be allowed to
claim the parties’ minor children as dependents within the
meaning of both state and federal income tax laws so long as [he]
is current on his monthly child support obligation”.
Petitioner’s monthly child support payments are made directly to
the Circuit Clerk of Greene County as trustee for Ms. Johnmeyer.
Respondent has stipulated that petitioner was up to date on all
child support payments from the time he entered into the
settlement agreement up through and including the year at issue.4
3 At the time she signed the settlement agreement, Ms.
Johnmeyer was still known as Jana Lynn Omans.
4 Petitioner provided respondent with documents from the
(continued...)
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Last modified: May 25, 2011