Robert F. Dillon - Page 4




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          also states that the amount of payment will be reviewable upon              
          the emancipation of A.D., the first of the two minor children to            
          reach the age of 18.  The Judgment is silent otherwise as to the            
          parties’ intent that the payment or any part thereof, be                    
          deductible as alimony by petitioner and includable as gross                 
          income to Ms. Dillon.  The Judgment itself is also silent as to             
          whether petitioner’s obligation to make the monthly payments                
          would survive petitioner’s death.                                           
               A.D. turned 18 sometime during the year at issue.  The                 
          record is silent as to whether, at that time, the amount of the             
          monthly payments being paid by petitioner was reviewed by the               
          circuit court.                                                              
               Petitioner has been employed as a school teacher by                    
          Consolidated High School in Orland Park, Illinois, for the past             
          15 years.  In accordance with the terms of an Order made pursuant           
          to the Judgment, petitioner’s monthly payments to Ms. Dillon were           
          deducted from his paychecks.  At trial, the Court received into             
          evidence three paycheck stubs dated August 31, September 15, and            
          December 15, 2005.  Each of these stubs shows a wage assignment             
          deduction of $755.  Petitioner did not have with him at the trial           
          any of the stubs from the year in issue, however, he claimed that           
          given the opportunity, he could and would produce the stubs for             
          2002.  At the close of the trial, the Court ordered that the                
          record in this case would remain open for 30 days in order for              







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