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Finally, it is of no legal consequence that petitioner
satisfied his obligation to pay Ms. Salesky’s attorney’s fees
while she was still alive, or that she was alive at the time the
underlying petition was filed. The dispositive question is
whether or not petitioner would have remained under an obligation
to pay the fees had Ms. Salesky died.
Clearly, under New Jersey law, petitioner would be liable to
pay the attorney’s fees. Since we have already determined that
petitioner would have been obligated to pay the fees,
petitioner’s argument that the payment should be categorized as
alimony because Ms. Salesky was still alive at the time it was
made is without merit and will not be afforded further
consideration.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
for respondent.
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Last modified: May 25, 2011