Case ID: or-app_79/html/0145-01.html
Source: Caselaw Access Project
Author: {"author": "\n      PER CURIAM", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Argued and submitted September 13, 1985,
    remanded for modification, otherwise affirmed April 23,1986
    In the Matter of the Marriage of DEXTER, Respondent - Cross-Appellant, and DEXTER, Appellant - Cross-Respondent.
    
    (D83-02-60876; CA A33010)
    716 P2d 778
    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
   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.

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.