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prima facie evidence of payments made and disbursed and are
“rebuttable only by a specific evidentiary showing to the
contrary.” Under this provision, when the State court is
considering matters under Chapter 5, Family Support Duties, for
State support purposes, Clearinghouse records are important
pieces of evidence.1
The parties stipulated a copy of a document published by the
Arizona Supreme Court, Administrative Office Of The Courts,
Family Law Unit. At page six of the document, it states that if
child support payments are not sent through the Clearinghouse,
“the court may consider those payments as ‘gifts’” and not as
child support. For purposes of any payment dispute between
petitioner and Arias that may be brought to the attention of the
State court, petitioner may rely on State statutes. The parties
agree that the payments at issue here, however, are not child
support payments.
The question to be decided by this Court is whether
petitioner’s receipt from Arias of the $30,000, over and above
$12,000 of child support, is income to her for Federal income tax
purposes. Under the Constitution, the laws of the United States
are the supreme law of the land that bind the judges in every
State, notwithstanding any State law to the contrary. U.S.
1Since Clearinghouse records are rebuttable by specific
contrary evidence, however, Arias’s canceled checks would be
specific evidence showing payment of his support obligations.
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Last modified: May 25, 2011