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(the family support payments). As best can be determined from
the manner in which the parties have presented this case,
petitioner and his former spouse did not live together at any
time during that year.
According to the stipulation of facts, the terms of the
divorce decree were “negotiated” between petitioner and his
former spouse. The details of those negotiations, however, have
not been made part of the record.
The divorce decree does not specifically allocate
petitioner’s family support obligation between petitioner’s
former spouse and their children. While the divorce decree is
silent on this matter, the term “family support” by definition
precludes such an allocation. Under the California Family Code,
“family support” is defined as “an agreement between the parents,
or an order or judgment, that combines child support and spousal
support without designating the amount to be paid for child
support and the amount to be paid for spousal support.” Cal.
Fam. Code sec. 92 (West 2004). The divorce decree is also silent
with respect to whether the family support payments are
includable in the income of petitioner’s former spouse or
allowable as a deduction to petitioner.
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Last modified: May 25, 2011