Scharf v. Smith

SCHWARTZ, Chief Judge.

The 1978 final judgment of dissolution incorporated an agreement between the Scharfs which gave the appellant ex-wife a lifetime right to monthly alimony payments which survived the husband and was expressly made a lien upon his estate. After he died in 1982, the dissolution court, in order to preserve these rights, set up a trust into which a specified amount of estate assets were ordered1 to be paid.2 More than two years later, however, the *687trust became required to make payments to the IRS, resulting in a potential deficiency in the amount available to discharge the…