Pamela L. Light - Page 9

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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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