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SMITH v. SMITH

Record No. 2125-91-2.

423 S.E.2d 851 (1992)

Judson S. SMITH v. Elodie H. SMITH.

Court of Appeals of Virginia.

November 24, 1992.

Attorney(s) appearing for the Case

A. Davis Bugg (James C. Breeden, Rumsey, Breeden, Hubbard, Bugg & Terry, on briefs), Irvington, for appellant.

William L. Lewis (Lewis & Ware, on brief), Tappahannock, for appellee.

Present: BENTON, COLEMAN and FITZPATRICK, JJ.

FITZPATRICK, Judge.

Judson S. Smith (husband) appeals the determination by the trial court that Elodie H. Smith (wife) did not owe him any compensation pursuant to paragraph 7 of their property settlement agreement. Husband argues that: (1) the plain meaning of the agreement provides that the parties are liable, between themselves, for their respective shares of income tax liability, irrespective of the fact that no taxes were actually owed to the taxing authority...

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