Smith v. Smith

Opinion

FITZPATRICK, J.

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; and (2) the trial court erred in attempting to discern the intent of the parties beyond the clear intent expressed in the…