Opinion
D83-02-60876; CA A33010
Argued and submitted September 13, 1985.
Remanded for modification, otherwise affirmed April 23, 1986.
Appeal from Circuit Court, Multnomah County, Lee Johnson, Judge.
Kathleen A. Dodds, Portland, argued the cause for appellant — cross-respondent. With her on the briefs were Norman Wapnick, and Sussman, Shank, Wapnick, Caplan Stiles, Portland.
Ann Morgenstern, Portland, argued the cause and filed the brief for respondent — cross-appellant.
Before Richardson, Presiding Judge, and Warden and Newman, Judges.
PER CURIAM
Remanded for modification to include provision in paragraph 7 that spousal support end on death of petitioner; otherwise affirmed. No costs to either party.
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.
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 U.S.C. § 71. Compliance with this definition may be necessary for federal income tax purposes.
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