The motion court's ruling that "[i]t appears to be uncontested * * * that defendant is solely responsible for taxation arrears for 1977, 1978 and 1979", upon which premise the order appealed from is based, was, as is readily apparent, based on a misunderstanding of Justice Bowman's finding in his 1987 decision, after trial, in the earlier divorce proceeding. The motion court also found, in what it mistakenly believed was the issue before it, that defendant was responsible...
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