Case Name: In the Matter of the Marriage of DEXTER, Respondent - Cross-Appellant, and DEXTER, Appellant - Cross-Respondent
Court: Oregon Court of Appeals
Jurisdiction: Oregon
Decision Date: 1986-04-23
Citations: 79 Or. App. 145
Docket Number: D83-02-60876; CA A33010
Parties: In the Matter of the Marriage of DEXTER, Respondent - Cross-Appellant, and DEXTER, Appellant - Cross-Respondent.
Judges: Before Richardson, Presiding Judge, and Warden and Newman, Judges.
Reporter: Oregon Reports, Court of Appeals
Volume: 79
Pages: 145–146

Head Matter:
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

Opinion:
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.