Raymond and Cynthia Daley Zakrzewski - Page 11




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               With regard to the third check, No. 1963, payable to the law           
          firm of Sotiras & Mannix, the memo line of this check reads:                
          “retainer.”  This check was drafted and deposited only 2 weeks              
          after Ms. Zakrzewski initiated postdecree proceedings against               
          petitioner.  We believe, given that petitioner was obligated,               
          pursuant to the operative settlement agreement, to make a cash              
          payment of $30,000 to Ms. Zakrzewski no later than December 31,             
          2001, and that he made a payment of only $13,579.91 to Ms.                  
          Zakrzewski 2 weeks after that deadline, that this check                     
          represents his personal outlay to retain counsel in defense of              
          Ms. Zakrzewski’s subsequent suit against him.  There is nothing             
          in the record to suggest that this amount was ever sent to Ms.              
          Zakrzewski, let alone for her support.  There is nothing in the             
          record, or, moreover the law, that allows us to entertain the               
          possibility that the cash paid by petitioners in their retention            
          of legal counsel might be construed as an alimony payment to Ms.            
          Zakrzewski.                                                                 
               Accordingly, and based on the foregoing facts and                      
          discussion, we hold that the disputed payments made by                      
          petitioners in 2002 were not alimony pursuant to section 71.                


                                                  Decision will be entered            
                                             for respondent.                          








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