Philson v. Philson

The parties entered into a separation agreement on February 12, 1976, which was incorporated but not merged in a subsequent judgment of divorce. The agreement provides (in § 9 [b] thereof) that the defendant husband shall pay to the plaintiff wife (under certain conditions not relevant here) yearly alimony in an amount based on stated percentages of the husband’s adjusted gross income. “Adjusted gross income” as defined in section 9 (a) (i) is the husband’s adjusted gross income as recorded on his Federal income tax return from year to year with certain additions and exclusions. Furthermore,…