T.C. M em o . 2 0 1 7 -2 3 6

UNITED STATES TAX COURT

GARY A. W OLENS, Pet i t i o n er v . COM M ISSIONER OF INTERNAL REVENUE, Res po n d en t

Do ck etNo . 1 0 8 53 -1 5
. Fi l edNo vem b er 2 7 , 2 01 7
. An s o n H. As bu ry , fo r p et i t i o n er. As h l ey Y. Sm i th , fo r res p o n d en t
.

M EM ORANDUM FINDINGS OF FACT AND OPINION PUGH, Ju d g e: In a n o t i ce o f d efi ci en cy d at edFeb ru ary 5 , 2 0 15 , res po n d en t d et erm i n edth atp et i t i o n er h ada d efi ci en cy o f $ 1 8 3 ,8 64 fo r t h e 2 0 0 9 t ax y ear. 1

1 Al l s ect i o n referen ces are t o th e In t ern al Rev enu e Co de i neffect fo r t h e y ear(s ) i n i s s u e, an dal l Ru l e referen ces are t o th e Tax Co u rtRu l es o f Pract i ce an d Pro cedure, u n les s o th erwi s e i n d i cat ed . Al l m o n et ary am o u n t s are ro u n d edt o th e n eares td o l l ar.- 2
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[* 2 ] FINDINGS OF FACT Th e s t i p u l at edfact s are s o fo u n d . Pet it i on er res id edi n th e Un i t edKi n g d o m wh en th e p et i t i o n was t im el y fi l ed . Pet i t i o n er m arri edh i s n ow ex -wi fe i n 1 9 8 6 i n New Yo rk , an d t h ey

m o v edt o th e Un i t ed Ki n gd o m ab o u ta m o n th aft er t h ey were
m arri ed . Th ey

h av e fo u r ch i l dren , al l o f wh om are n ow adu lt s . Pet i t i o ner an d h i s ex -wi fe were d i v o rcedo n J anu ary 2 4 , 2 0 0 6 , p urs u an tt o a d i v o rce o rd er i s s u edu n d er En g l i s h l aw. 2 Parag rap h II o f th e d iv o rce o rd er s t at es th atp et i t i o n er ag rees t o “ co -o p erat e wi th , i n cl u d i n g m ak in g h im s el f av ai l ab l e fo r
an y n eces s ary m ed i cal ex am in at i o n , th e o b t ai n i n g b y * * * [p et i t i o n er’ s ex -wi fe]

* * * o f l i fe i n su ran ce o n h i s l i fe s u ffi ci en tt o s ecu re t he p aym en t s due t o * * * [p et i ti o n er’ s ex -wi fe] * * * u n d er § 5 .c-5 .e i nthe ev en t o f h i s d eat h .” Sect io n s 1 th ro u gh 3 o f t h e d i v o rce o rd er ad dres s t h e p o t en t i al s al e o f t h e
m ari t al h o m e an dth e d i v i s i on o f t h e p ro ceed s o f t h at s al e. Sect i o n4 o f t h e d i v o rce o rd er d i vi d es cert ai n i t em s o f p ers o n al p ro p ert y b et ween p et i t i o ner an dh i s
ex -wi fe. Sect i o n 5 o rd ers : 5 . [Pet i t i o n er] * * * i s t o p ay th e fo ll o wi n g l um

p s u m p aym en t s t o * * * [p et i t i o n er’ s ex -wi fe] :

2 Th e o rd er i n th e reco rdi s n o tth e d i v o rce o rd er b utth e o rd er fo r fi n an ci al p ro v is i o n i s s u edb y th e En g l is h co u rt . W e n o net h el es s wi l l ad op tth e p art i es ’ l ab el o f d i v o rce o rd er.- 3
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[* 3 ] a. £ 1 , 0 0 0 , 0 0 0 by

1 5 Feb ru ary , 2 0 0 6; b
. £ 2 ,3 0 0 ,0 0 0 up o n th e p aym en td at e; [ 3 ] c. £ 4 41 ,6 67 b y

1 5 Ap ri l , 2 0 0 7; d
. £ 4 4 1,6 6 7 b y

1 5 Ap ri l , 2 0 08 ; e. £ 4 41 ,6 66 b y

1 5 Ap ri l , 2 0 0 9. Sect i o n 6 o f t h e d i v o rce o rd er s t at es th atp et i t i o ner m u sttran s fer cert ai nret i rem en t
acco u n t s t o h i s ex -wi fe, al o n g wi th h al f o f t h ei r freq u en t fl i er m i l es . Sect i on 1 0 o f th e d i v o rce o rd er s t at es : Sav e as afo res ai d* * * al l o f t h e cl ai m s o f [p et i t i o n er’ s ex -wi fe] ag ai ns t [p et i t i o n er] an d o f [p et it i on er] ag ai n s t [p et i t i o n er’ s ex -wi fe] fo r an y s o rt o f p ro v i s i o n i n res p ecto f th i s m arri ag e s h al l s t an d d i s m i s s edan d n ei th er wo u l db e en t i t l edt o ap p l y fo r an o rd er u n d er th e In heri t an ce (Pro v i s i o n fo r Fam i ly an dDep en den t s ) Act1 9 75 ev en i f, b y the d at e o f thei r d eat h , th e o th er p art y h adb eco m e d o m i ci l edi n En g l an do r W al es (n ei th er b ei n g s o d o m i ci l edatp res en t ). Pet i t io n er m ad e t h e p aym en t s as req u i redb y the d i v o rce o rd er. On l y

th e fi n al p aym en t o f £ 4 4 1,6 6 6 o r $ 6 5 0,0 8 8 i s ati ss u e. Pet i t i o ner t i m el y

fi l edh i s Fo rm

1 0 4 0 , U.S. In d i v i du al In co m e Tax Retu rn , fo r t h e 2 0 0 9 t ax y ear an dcl ai m edan al im o n y p ai dd edu ct i o n o f $ 65 0 ,0 8 8 fo r t h e £ 4 4 1 ,6 6 6 h e p ai d t o h i s ex -wi fe i n2 0 0 9 p u rs u an tt o th e d iv o rce o rd er. Th e n o t i ce

3 Th e p aym en t d at e i s d efi n edas the d at e o nwh i ch p et it i o n er s o l dth e m ari t al h o m e t o a t h i rdp art y o r o nwh i ch h e p u rch as edh i s ex -wi fe’ s i nt eres ti n th e m ari t al h o m e i n l ieu o f s el l i n g i tt o a t h i rd p arty .- 4
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[* 4 ] o f d efi ci en cy d en iedp et i t i o n er’ s al i m o n y p ai dd edu ct i on fo r t h e 2 0 0 9 t ax y ear, res ul t i n g i n a d efi ci en cy in i n co m e t ax o f $ 1 83 ,8 6 4
. Th e o n l y i s s u e fo r d eci s i o n i s wh et her p et i ti o n er’ s p aym en tco n st itu t edal i m o n y u n d er s ect i o n7 1 (b ).
OPINION I. Bu rd en o f Pro o f Ord i n ari l y , th e t ax p ay er b ears th e b u rd en o f p ro v i n g t h atth e Co m m i s s i o n er’ s d et erm in at i o n s are erro n eo u s . Ru l e 1 42 (a); W el ch v . Hel v eri n g , 2 9 0 U.S. 1 1 1 , 1 1 5 (1 9 3 3 ). Th e t ax p ay er, t hu s , m u s t p ro v e h i s en t i t l em en tt o an y d educt i o n s cl ai m ed . See INDOPCO, In c. v . Co m m i s s i o n er, 5 0 3 U.S. 7 9 , 8 4 (1 9 9 2); New Co l o n i al Ice Co . v . Hel v eri n g, 2 9 2 U.S. 4 3 5 , 4 4 0 (1 93 4 ). II. Al i m o n y

Pai d Dedu ct i o n Am o u n t s p ai das al i m o n y are i n cl ud ed i nthe g ro s s i n co m e o f t h e p ay ee
s p o u se u n d er s ect i o n 7 1 (a) an dare d edu ct i b le t o th e p ay o r s p o us e u n d er s ect i o n 2 1 5 . Al i m on y i s d efi n edi n s ect i o n7 1 (b )(1 ) as an y p aym en ti n cas h th atm eet s fo u r req u i rem en ts . Th e p art i es ag ree t h at th e fi rs t three el em en t s o f t h e s ect i o n 7 1 (b )(1 ) d efi n i t i o n o f al im o n y p aym en t s h av e b een m et . Th ey co n t es t o n l y wh et h er t h e l u m

p -s u m p aym en t s s at i s fy

s ect i o n7 1 (b )(1 )(D): th at“ th ere i s n o l i ab i l i ty to m ak e s u ch p aym en tfo r an y p eri o daft er th e d eat h o f t h e p ay ee s p o u s e- 5
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[* 5 ] an d th ere i s n o l iab i l i ty t o m ak e an y

p aym en t(i n cas h o r p ro p ert y ) as a
s ub s t i tu t e fo r s u ch p aym en t s aft er t h e d eat h o f th e p ay ee s p o u s e.” Sect i o n 7 1 (b )(1 )(D) “ i s cen tral t o Co n gres s ’ s i n t en d edd is t in ct i o nb et ween s up p o rtan d p ro p erty s et t l em en t s.” Ho o v er v . Co m m i s s io n er, 1 0 2 F.3 d8 4 2 , 8 4 6 (6 th Ci r. 1 9 9 6 ), aff’ g T.C. M em o . 1 9 9 5 -1 8 3. Th u s , we m u s t d et erm i n e wh eth er p et i t i o n er’ s
o b l i g at i o n t o m ak e t h e l u m p-s u m p aym en t s wo ul d h av e co n ti n uedaft er t h e d eat h
o f h i s ex -wi fe. To an s wer t h i s qu es t io n , we fi rs tl o o k t o the d i v o rce o rd er t o d et erm i n e wh et h er a p o s td eat h ob l i g at i o n ex i s ts . Ro o d v . Co m m i s s i o n er, T.C. M em o. 2 0 1 2
- 1 2 2 . If th e d iv o rce o rd er i s s i len t , th e p aym en t s m ay m eetth e req u irem en to f
s ect i on 7 1 (b )(1 )(D) i f t h ey t erm i n at e up o nth e p ay ee’ s d eat h b y o p erat i o no f St at e l aw. J o h an s on v . Co m

m i ss i o n er, 5 4 1 F.3 d9 7 3 , 9 7 7 (9 th Ci r. 2 00 8 ), aff’ g T.C. M em o. 2 0 0 6 -1 0 5 ; Ho o v er v . Co m m i s si o n er, 1 0 2 F.3 dat8 4 6
. Ho wev er, “ a fed eral
co u rtwi l l n o t en g ag e i n co m pl ex , s ub ject i v e i n qu i ri es u n d er s t at e l aw”. Ho o v er v . Co m m i s s i o n er, 1 0 2 F.3 dat8 4 6. If St at e l aw i s am b i g u ou s as t o wh et h er p aym en t s t erm i n at e up o n th e p ay ee’ s d eat h , “ th e co u rtwi ll readth e d i v o rce i n s tru m en tan d
m ak e i t s o wnd et erm i n at i o n b as edo nth e l an g u ag e o f t h e d o cu m en t .” Id
. at8 4 6
.- 6
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[* 6 ] A. Go v ern i n g St at e Law Th e p art i es ag ree t h atth e d i v orce o rd er i s s i l en tas t o th e ex i s ten ce o f a p o s t d eat h o b l i g at io n. Th erefo re, we m u std et erm i n e wh et h er a p o st d eat h
o b l i g at i o n ex i st edu n d er St at e l aw. Th e p art i es d i s p ut e wh i ch St at e l aw g o v ern s . Pet i t io n er co n ten d s th ati ti s t h e l aw o f t h e m ari tal d o m i ci l e--New Yo rk l aw, wh ereas res p o n den tco n t en d s t hati t i s th e l aw o f t h e juri s d i ct i o nth at i ss u edth e d i v o rce d ecree--En gl i s h l aw. Pet i t i o ner b as es h i s arg u m en ti n o u r cas el aw h o l d i n g th atth e d et erm i n at io n
o f m ari t al s t atu s m

u s tb e m ad e acco rd i n g t o th e l aw o f t h e m ari t al d om i ci l e. See Bo yt er v . Co m

m i s s i o n er, 7 4 T.C. 9 8 9 (1 98 0 ), rem an d ed , 6 68 F.2 d 1 3 8 2 (4 th Ci r. 1 9 8 1 ); Du n n v . Co m

m i s s io ner, 7 0 T.C. 3 6 1 (1 9 7 8), aff’ d, 6 0 1 F.2 d5 9 9 (7 th Ci r. 1 9 7 9 ); v o n Ters ch v . Co m m i s si o n er, 4 7 T.C. 4 1 5 (1 9 6 7 ); Un term an n v . Co m m i s s i o n er, 3 8 T.C. 9 3 (1 9 6 2 ); Eccl es v . Co m m i s s io ner, 1 9 T.C. 1 0 49 (1 9 5 3 ), aff’ d , 2 0 8 F.2 d7 9 6 (4 th Ci r. 1 9 5 3 ). Becau s e p et i t i o n er an d h i s ex -wi fe were
m arri edi n New Yo rk , p et i t io n er arg u es th at i ti s th e St at e o f m ari t al d o m ici l e. Pet i t io n er al s o arg u es th ath e an dh i s ex -wi fe rem ai nedd om i ci ledi nNew Yo rk
an d n o tth e Un i t edKi n g d o m . Al th ou g h the p art i es d i s pu t e d o m ici l e, n ei th er p art y i s ch al l en g i n g th e
v al i d i ty o f t h e d i v o rce. W e, t h erefo re, co n cl u de t h atth e l aw o f t h e m ari t al- 7
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[* 7 ] d o m i ci l e i s n o tth e l aw t h atwe m u s ti n t erp ret
. 4 Sect i on 7 1 req u i res u s t o i n t erp retth e d i v o rce o rd er. See Ro o dv . Co m m i s s i o n er, s l i p o p . at 9 -1 0 . Th e d i v o rce o rd er was i ss u ed un d er En g l i s h l aw, as p et it i on er ack n o wl ed g ed . W e, th erefo re, wi l l ap p l y

En g l i s h l aw t o d et erm i n e t h e ri g h t s an do bl i g at i o ns creat edb y th e En g l is h co u rt ’ s o rd er. Kean v . Co m m i ss i o ner, 4 0 7 F.3 d1 8 6 , 1 9 1 (3 dCi r. 2 0 0 5 ) (ap p l y in g New J ers ey l aw t o co n cl u d e t h at “ [a] s up p orto rd er i s s u ed p en den t e l i t e i n a New J ers ey d i v o rce p ro ceed i n g d o es n o ts u rv iv e t h e d eat h o f t h e p ay ee”), aff’ g T.C. M em o . 2 00 3 -1 6 3 ; s ee al s o Lo vejo y v . Co m m i s s i o ner, 2 9 3 F.3 d 1 2 0 8 , 1 2 1 0 (1 0t h Ci r. 2 0 0 2 ) (ap p l y i ng Co l o rad o l aw t o p aym en t s m ad e p u rs u an tt o a d i v o rce m ad e u n d er Co l o rad o l aw), aff’ g M i ll er v . Co m m i ss i o ner, T.C. M em o . 1 9 9 9 -2 7 3 ; Ho ov er v . Co m m is s i o n er, 1 0 2 F.3 dat8 4 7 (ap p l y in g Oh i o l aw t o p aym en t s m ad e p u rs u an tt o a d i v o rce m ad e u nd er Oh i o l aw); M un i z v . Co m m i s s i o n er, T.C. M em o . 2 0 1 5 -1 2 5 (ap p l y i n g Fl o ri d a l aw t o p aym en t s m ad e p u rs u an t t o a d i v o rce u n d er Fl ori d a l aw), aff’ d , 6 6 1 F. Ap p ’ x 1 0 2 7 (1 1 th Ci r.

4 Pet i t i o n er as s ert s t h ath e h as p ro v id edco m p l et e an d co n cl u s i v e d o cu m en t at i o n an dcred ib l e t es t i m o ny t o s h i ftth e b urd en o f p ro o f u n d er s ec. 7 4 9 1 wi th res p ect t o h i s d o m i ci l e. A t ax p ay er can s h i ftth e b urd en o f p ro o f u n d er s ec. 7 4 9 1 wi th res pect t o an i s s u e o f fact rel at i n g t o l iab i li ty fo r t ax u n d er s ub ti t l e A o r B. Sec. 7 49 1 (a). To d o s o , th e t ax p ay er m u s ti n tro du ce cred ib l e ev i d en ce wi th res p ectt o t h ati s s ue. Id . Becau s e we d o n o td eci d e th i s i ss u e, p et i t i o ner’ s as s ert i o n i s m o o t . W e al s o n o t e th atwe res ol v e t h is cas e o na qu es t i o no f l aw rat h er t h ana qu es t io n o f fact
.- 8
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[* 8 ] 2 0 1 6 ); Ham

p ers v . Co m

m i s s i o n er, T.C. M em o . 2 0 1 5 -2 7 (ap pl y i n g New Ham p s h i re l aw t o p aym en t s m ad e p u rs u an tt o a d i v orce u n d er New Ham p s h i re l aw); Lev en th al v . Co m

m is s i o n er, T.C. M em o . 2 0 0 0 -9 2 (ap p ly i ng New Yo rkl aw t o a s ep arat i o n ag reem en tm ad e p u rs u an t t o a d i v o rce u n d er New Yo rkl aw); Hu m an v . Co m

m i s s i o n er, T.C. M em o . 1 9 9 8 -1 0 6 (ap p l y i n g Geo rg ia l aw t o p aym en t s m ad e p u rs u an tt o a d i v o rce u n d er Geo rg i a l aw). W e al s o reject p et i t io n er’ s co n t en ti o nth atth e “ St at e l aw” referred t o i no u r
an al y s i s o f s ect i o n 7 1 (b )(1 )(D) m ean s th e l aw o f o ne o f t he fi ft y St at es . W e p rev i o u s l y ap p l i edth e l aw o f a fo rei g nco u n try i nd et erm i n i n g th e t ax ab il i ty o f ri gh t s creat edb y

a d i v o rce d ecree g ran t edu n d er t h e l aws o f t h atco u n try . In Pars o n s v . Co m

m i s s io ner, 4 4 B.T.A. 1 1 4 2 , 1 1 4 6 , 1 1 5 1 (1 9 4 1 ), we ap p l i edLat v i an l aw i n d et erm i ni n g wh eth er t ru s ti n co m e p ai d t o th e t ax p ay er’ s ex -wi fe d i sch arg ed a l eg al o b l ig at i o n fo r t he t ax p ay er t o p ro v id e s up p o rtfo r h i s ex -wi fe u n d er a Lat v i an d i v o rce d ecree. In Rei g h l ey v . Co m m i s s i o n er, 1 7 T.C. 3 4 4 , 3 5 2 -3 5 3 (1 9 5 1), we ap p l i ed Germ anl aw i nd et erm i ni n g wh et h er p aym en t s m ad e p urs u an t t o a Germ an an n u l m en twere al i m o n y . Becau s e t h e d i v o rce o rd er was i s s u ed
u n d er En g l i s h l aw, we m u s td et erm i n e wh et h er p et i t i on er’ s o b l ig at i o nt o m ak e t h e 2 0 0 9 p aym en two u l dh av e t erm i n at edup o nth e d eat h o f p et i t i o n er’ s ex -wi fe u n d er En g li s h l aw.- 9
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[* 9 ] B. En g l i s h Law o n Di v o rce Pay m en t s Th e M atri m o n i al Cau ses Act1 9 7 3 (Act ) g o v ern s d iv orce o rd ers , s ep arat i o n ag reem en t s , an drel at edo rd ers fo r fi n an ci al p ro v i s io n s i nEn g l an dan d W al es . Sect i o n 2 1 o f t h e Actd efi n es “ fi n an ci al p ro v i s i o n ” as a “p ro v i s i o n av ai lab l e * * *
u n d er s ect i o n 2 3 b el o w fo r t h e p u rp o s e o f ad j u s t i n g t h e fi n an ci al p o s it i on o f t h e p art i es t o a m arri ag e * * * i n co n n ect i o n wi th p ro ceed i n g s fo r d i v o rce, n u l l i ty o f
m arri ag e o r ju d i ci al s ep arat i o n ”. M at ri m o n i al Cau s es Act1 9 7 3 , c. 1 8 , s ec. 2 1 (1 ) (En g .). Sect i o n 2 3 (1 ) o f t h e Actp ro v i d es th atth e fi n an ci al p ro v i s i o n can t ak e t h e fo rm o f p eri od ical p aym en t s, s ecu redp eri o di cal p aym en t s , o r a l u m p -s u m p aym en t t o the o th er s p o u s e. A co u rtal s o can d i rect m o re t h an o n e t y p e o f p aym en t. Id
. Sect i o n 2 3 (3 )(c) o f t h e Actp ro v i des th ata l u m p -s um p aym en tcan b e m ad e i n i n s t al l m en t s . A co u rtal s o h as th e p o wer t o am en dfi n an ci al p ro v i s i o no rd ers fo r p eri o d i cal p aym en t s, s ecu redp eri o d i cal p aym en t s , o r a l u m p s u m m ad e i n i n s t al l m en t s . Id
. s ec. 3 1 . Th e d i v o rce o rd er ati s s u e h ere i s an o rd er fo r fi n an ci al p ro v is i o n an dth e p aym en t ati s s u e i s a l u m p s u m m ad e i ni n s t al l m en t s . Th e Actex p res s l y

p ro v i d es th at p eri o di cal p aym en t s an d s ecu redp eri o d ical p aym en t s t erm i n at e up on th e d eat h o f ei th er p art y t o th e m arri ag e an dup o nth e
rem arri ag e o f t h e p ay ee s po u s e. Id . s ec. 2 8 (1 ). Ho wev er, t h e Acti s s i l en tas t o wh et h er l u m

p -s um p aym en t s t erm i n at e up o n th e d eat h o f a p art y . See i d . In- 1 0 -

[* 1 0 ] co ns tru i ng act s o f Parl iam en t , En g li s h co u rt s wi ll p res u m e t hat“ th e draft sm an wi l l u s e l an gu ag e i n s u ch a way th ati t s m ean in g rep res en t s wh at Parl iam en tm ean s t o s ay .” M au n s el l v . Ol in s , [1 9 7 5 ] AC 3 73 (HL) (En g . ). Th erefo re, we co n cl ud e th atth e o m i s s i o n o f l u m p-s u m p aym en ts fro m s ect i o n2 8
o f t h e Act --p ro v i d i n g fo r t erm in at i o n o f p aym en ts o nth e d eat h o r rem arri ag e--was i n t en d ed
. Ou r co n cl u s i o n i s s upp o rt edb y En gl i s h cas el aw, wh i ch d i s t i n g ui s h es b et ween p eri od i cal p aym en t s an da l u m p -s u m p aym en t : Of i t s n atu re a l u m

p s u m p aym en ti s o n ce an dfo r al l . A l u m p s u m p aym en trep res en ts , t o thatex t en t , th e fi n an ci al cl o s u re o f a fai l ed m arri ag e. Itdraws a l i n e u n d er t he p as t . Peri o d i cal p aym en t s rep res en tth e o p po s it e. Fu tu re earn i n g s an d fu tu re p aym en t s l i e i nth e fu tu re. Th ey

are a co n t i n u in g fi n an ci al t i e b et ween th e p art i es . M i l ler v . M i ll er/ M cFarl an e, [2 0 0 6 ] 2 AC 6 18 (HL) (En g .). Cas es i n v o l v i n g a “ Bard er ev en t ” al s o co n fi rm o u r co n cl u s i o n. In Bard er v . Cal u ori , [1 98 8 ] 1 AC 2 0 (HL) (En g .), rev ’ ds ub n o m . Bard er v . Bard er, [1 9 8 6 ] 3 W LR 1 4 5 (En g .), th e Ho u s e o f Lo rd s d eci d edt o h ear an ap peal o f an o rd er fo r fi nan ci al p ro v is i o n, ev en th o u g h th e p eri o d fo r ap p eal h adl ap s ed , aft er t h e h u s b an d ’ s ex -wi fe k il l edth ei r ch i ldren an dco m m i t teds u i ci d e o n l y

week s aft er t h e
o rd er was h an d ed d o wn . Id . Th e Ho u s e o f Lo rd s ru l edthatan u n t im el y ap p eal
wo u l db e al l o w edo n l y

i f fo u r co n d i t i o n s were m et (rel at in g t o th e t i m i n g o f a- 1 1 -

[* 1 1 ] s ub s equ en tev en t , p reju d i ce, an d t he l i k el i h o odo f s u cces s ). Id . In s o ru l i n g , th e Ho u s e o f Lo rd s o b s erv edthat , ab s en tap p eal , “ [i ] twas co m m o n g ro u n dth atth e wi fe’ s m o ther, as h er p ers o nal rep res en t at i ve, was en t i t l edt o en fo rce t h e * * *
o rd er ag ai n s t h er h u s ban d .” Id . Th ati s , th e o rd er was reco gn i zedt o b e
en fo rceab l e aft er t h e d eat h o f t h e wi fe, i n t h e ab s en ce o f a s u cces s fu l ap p eal
. A l at er En g li s h co u rtal s o i n t erp ret eda l u m p-s u m p aym en t m ad e i n i n s t al l m en t s as co n ti n u i n g aft er t h e d eat h o f t h e p ay ee, i nthe ab s en ce o f a
s u cces s fu l ap p eal u nd er Bard er v . Cal u o ri , i n Ri ch ard s o nv . Ri ch ard s o n, [2 0 1 1 ] EW CA Ci v 7 9 (En g .). Inth atcas e, t h e h u s ban dreq u es t ed l eav e t o m ak e an
u n t i m el y ap p eal o f an o rd er fo r fi n an ci al p ro vi si o ni n t h e fo rm o f a l u m p -s u m p aym en t m ad e i n i ns t al l m en t s . Id . Th e requ es twas b as edo ntwo g ro u n d s . Fi rs t , h i s wi fe d i edo f a h eartat t acka l i t t l e m o re t h ana m o n th aft er t he o rd er b ecam e fi nal , atwh i ch p o i n tth e h us b an dh adp ai d o n l y h al f o f t h e req u i redi n st al lm en t s . Id . Seco nd , th e b us i nes s th atth e h u s b an d o wn edwas faci n g a p o ten t i al l i ab i l i ty aft er a ch i l d was i n

juredo n th e b u s i n es s ’ p ro p ert y . Id . Th e co urtd ecl i nedt o
am en dthe o rd er o n th e b as i s o f t h e wi fe’ s d eat h . “ [I] t i s n o ten o u g h t o s h ow th at
o n e o f t h e p art i es d iedu nex p ect ed l y v ery s h o rt l y aft er t h e h eari n g . Wh ath as t o b e
s h o wn* * * i s th atth e d eat h ‘ in v al i d at e[s ] th e b as i s , o r fu n dam en t al as s u m p t i o n , up o n wh i ch th e o rd er was m ad e.’ ” Id . (qu o t i n g Bard er v . Cal u o ri ).- 1 2 -

[* 1 2 ] W e co ncl u d e t h at p et i ti o n er’ s o b l i g at i o nt o m ak e t h e 2 0 0 9 p aym en two u l d
n o th av e t erm i n at edb y

o perat i on o f En g l i s h l aw atth e d eat h o f h i s ex -wi fe. Becau s e we co n cl ud e t h atEn g l i s h l aw i s n o tam b i g u o u s, we n eed n o t rev i ew t h e d i v o rce o rd er t o d et erm i n e wh et h er p et i t i o n er’ s o b l i g at i o nt o m ak e t h e 2 00 9 p aym en t wo u l dh av e t erm i n at edath i s ex -wi fe’ s d eat h
. Ev en i f we were t o co n cl u d e t h atEn gl i s h l aw i s am b i g u o us , we fi n dn o th i n g i n the d i v o rce o rd er th ati n d i cat es th atth e p aym en ts wo u ldb e t erm in at edo nth e d eat h o f p et i t i o n er’ s ex -wi fe. Co n traryt o p et i t i o ner’ s arg um en t , s ect i on 1 0 o f t h e d i v o rce o rd er d o es n o ti n d i cat e t h atth e p aym en t s t erm i n at e atth e d eat h o f p et i t i o n er’ s ex -wi fe. Rat h er, i t l i m i t s an y cl ai m s o f p et i t i o n er an d h i s ex -wi fe ag ai n s teach o th er t o the p ro v i si o n s i nth e o rd er, wh i ch i n cl u d es th e l u m p -s u m p aym en t
. W e al s o d o no tv iew p et i t i o n er’ s ag reem en ti n p arag rap h II o f t h e d i v o rce o rd er t o co o p erat e wi th h i s ex -wi fe’ s o b t ai ni n g l i fe i n s uran ce o nh is l i fe t o
s ecu re p aym en t s t o h er as i n d i cat i n g th atp aym en t s wo u ldt erm i n at e o n h er d eat h
. Fi n al l y , th e l u m

p-s u m p aym en ts i ns ect i o n5 o f t h e d i vo rce o rd er i n t h e co n t ex to f th e rem ai n i n g p ro v i s i o n s are m o re read i l y u n d ers t o o das a d i v i s i on o f t h e co up l e’ s
as s et s t h an as s up p o rtp aym en ts . Sect i o n s 1 , 2 , 3 , 4 , an d6 o f t h e d i vo rce o rd er al l p ert ai n t o th e d i v i s i o n o f p ro pert y b et ween p et it i o n er an dh i s ex -wi fe. W e s ee n o i n d i cat i o n t h at s ect i o n 5 o f t h e d i v o rce o rd er was i n t en d edas an ythi n g el s e.- 1 3 -

[* 1 3 ] In d eed , th e fact th atth e p aym en t s ceas edaft er 2 0 0 9 fu rt h er s u g g es t s th at th ey were p art o f t h e co up l e’ s p ro p ert y s et t l em en t
. Becau s e p et i t i o n er’ s 2 00 9 p aym en t o f £ 4 4 1 ,6 6 6 d o es n o t s at i s fy th e req u i rem en ti n s ect i o n 7 1 (b )(1 )(D), p et i t i o ner i s n o ten t i t l ed t o an al im o n y p ai d d educt i o n . W e h av e co n s id eredal l arg u m en t s m ad e an dfact s p res en t edi nreach i n g o u r d eci s i o n , an d , t o the ex t en tn o td i s cu s s edab o v e, we co ncl u d e th atth ey are m o o t , i rrel ev an t , o r wi th o u tm eri t
. To refl ectthe fo reg o i n g , Deci s i o n wi ll b e en t eredfo r
res p o nd en t
.