Raymond and Cynthia Daley Zakrzewski - Page 10




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               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).                                  








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