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the claim was barred by the statute of limitations. See Smith v.
Ferguson, 160 S.W.3d 115, 124 (Tex. Ct. App. 2005).
1986 Tax Liability
With respect to the 1986 Federal income tax returns of Ms.
Smith and petitioner, the divorce agreement provided as follows:
Manner of Preparing U.S. Individual Income Tax
Return for 1986. Each party shall file a separate U.S.
Individual Income Tax Return for the year 1986.
Section 66 of the Internal Revenue Code is useable and
applicable by spouse in 1986. * * *[Ms. Smith and
petitioner] each agree that they will file their
separate returns for 1986 in accordance with said
section and pay the tax computed under said separate
returns.
The Internal Revenue Service examined petitioner’s 1986
Federal income tax return. In docket No. 5841-92, this Court
entered a stipulated decision with respect to petitioner’s 1986
Federal income tax liability.
Petitioner added, as a cause of action in his aforementioned
State court suit against Ms. Smith, a claim that Ms. Smith
breached the divorce agreement by failing to file a proper 1986
Federal income tax return and causing petitioner to pay Ms.
Smith’s Federal income tax liability for that year. As with the
claims discussed above, the trial court granted Ms. Smith’s
motion for summary judgment with respect to the aforementioned
breach claim on grounds that petitioner had agreed pursuant to
the 1989 settlement agreement not to reopen the divorce case or
the divorce agreement. The trial court held petitioner to be
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