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"lump sum alimony." According to him, "lump sum alimony" is a
synonym in Tennessee law for alimony in solido. And while Rogers
is right that the labels that divorced couples attach to their
payments are not determinative, Bowers v. Bowers, 1997 WL 530771
(Tenn. Ct. App., Aug 28, 1997), they are at least evidence of a
couple’s intent, Cunningham, T.C. Memo. 1999-474.
We also find support in the sentence in the order granting
alimony pendente lite that states that the $225/week would be
taxable to Rogers. When read together with the description in
the Dissolution Agreement of the payments as to be received
directly from ABC Insurance Center through the term of the
contract, this does look more like an assignment of income from
property (i.e., the contract with ABC Insurance Center) that in
some way remained Rogers’. This undermines Rogers’ argument that
the pendente lite award necessarily indicates the Circuit Court
had in mind an award of rehabilitative alimony--to the contrary,
it suggests that the trial court in the divorce proceeding viewed
the award as a division of property. It is true that the clause
stating the payments would be taxable to Rogers is not in the
final decree, but even if we infer from the deletion of that
language that they were intended to be taxable to his ex-wife, we
can still find no clear intent regarding what would happen had
she died.
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