- 9 - First, “Article XIV, General Provisions, Section D” unequivocally applies Illinois law irrespective of the fact that the case is before this Court. Second, we note that under section 504(a) of the Illinois Marriage and Dissolution of Marriage Act, the court may grant maintenance payments (alimony) only if it finds that the spouse seeking maintenance lacks sufficient property to provide for her reasonable needs and is unable to support herself otherwise. 750 Ill. Comp. Stat. Ann. 5/504(a) (West 1999); see also In re Marriage of Lees, 587 N.E.2d 17, 20 (Ill. App. Ct. 1992). In this case, there was no evidence presented that the circuit court made such a finding with respect to the payments defined in “Article VI.” Lastly, and with respect to petitioners’ argument that we should disregard the language of the operative marital settlement agreement and Illinois law in favor of their intent that the payments at issue be alimony or maintenance of the type for which a deduction under section 71 applies, petitioners provided no factually credible evidence to support that these payments were nothing more than their attempt to comport with Mr. Zakrzewski’s legal obligations then-existing under the terms of the marital settlement agreement. As previously stated, we believe that the payments under the marital settlement agreement do not comport with the requirements of section 71(b)(1).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 NextLast modified: November 10, 2007