Jackson v. Jackson

OPINION OF THE COURT

David B. Saxe, J.

The intricacies of our Federal income tax code make it imperative that matrimonial draftsmen carefully and thoughtfully draft tax liability clauses placed in separation agreements.

*74In this case, the defendant wife moves to enforce the terms of the parties’ judgment of divorce, seeking judgment for $17,540 due her pursuant to the ordered equitable distribution of their marital assets. The plaintiff husband claims that he properly deducted that amount from the total sum paid to defendant, because she is responsible for an assessed tax deficiency of $17,539.78…