Justice BOWMAN delivered the opinion of the court:
The marriage of petitioner, Carmen James Morreale, and respondent, Mary Ellen Morreale, n/k/a Mary Ellen Schumann, was dissolved on April 6, 1995. The dissolution judgment incorporated the parties' marital settlement agreement. On September 4, 2002, Carmen petitioned for postjudgment relief. He alleged that, contrary to the agreement, Mary Ellen had failed to report maintenance payments as income on her 2000 tax return...
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