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understanding of the parties, and provides that the payments are
includable in the gross income of the payee spouse. Therefore,
we find both the order and the agreement clear and unambiguous
that the payments made pursuant to both are to be alimony as
defined under section 71(b).
3. Evidence of Oral Contract
Petitioner argued that despite plain language in the order
and agreement to the contrary, this Court should consider
evidence of an oral contract, made concurrently with the order,
that the payments were not to be considered alimony includable in
her gross income, nor would Mr. Gutzler claim a deduction on the
payments, in exchange for certain obligations otherwise assumed
by petitioner, as well as in consideration for her abandoning
their marital home. Petitioner claimed that these obligations
included her assumption of Mr. Gutzler’s automobile insurance
payments, payments on an automobile in Mr. Gutzler’s possession,
and payment of her attorney’s fees. Our determination that the
order and the agreement are clear, enforceable contracts
obligating Mr. Gutzler to make payments to petitioner
notwithstanding, we next address petitioner’s argument that we
should consider extrinsic evidence of a side agreement as to the
parties’ intentions regarding the monthly payments.
Agreements incident to a divorce are contracts that must be
construed in accordance with the rules of law generally
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