John R. Ray IV and Rochelle L. Ray - Page 20

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         Bader.  This is not likely since Mr. Ray made it clear that he had           
         no interest in making any payments to Ms. Bader unless it was in             
         furtherance of the divorce.                                                  
              Based on the evidence presented, the Court finds that the               
         $2,000 attributable to check Nos. 1129 and 1148 is alimony.                  
         Accordingly, Mr. Ray paid a total of $18,000 of alimony between              
         April 1 and August 1, 2002.                                                  
              Reviewed and adopted as the report of the Small Tax Case                
         Division.                                                                    


                                                 Decisions will be entered            
                                            under Rule 155.                           

























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