When reduced to its essence, the principal issue in dispute in this action is whether the reduction of tax rates established by the Tax Reform Act of 1986 affected the deductibility of maintenance payments. Upon review, the court finds the answer to be in the negative.
The parties to this postjudgment matrimonial proceeding were divorced pursuant to a December 18, 1985 divorce judgment, amended March 2, 1986, which incorporated...
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