Court of Appeals of Oregon, 1986

In re the Marriage of Dexter

In re the Marriage of Dexter
Court of Appeals of Oregon · Decided April 23, 1986 · Newman, Richardson
79 Or. App. 145; 716 P.2d 778

In re the Marriage of Dexter

Opinion of the Court

PER CURIAM

Wife appeals a judgment of dissolution and husband cross-appeals. On de novo review, we affirm the judgment with one exception. The parties agree that, for federal income tax purposes, paragraph 7 of the judgment respecting spousal support should include a provision to the effect that spousal support end on the death of husband.1

Remanded for modification to include provision in paragraph 7 that spousal support end on the death of petitioner, otherwise affirmed. No costs to either party

In drafting a judgment of dissolution, practitioners and judges should be aware of the definition of “alimony” in the Tax Reform Act of 1984, 26 USC § 71. Compliance with this definition may be necessary for federal income tax purposes.

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