Sobier
T.C
J.
(orally):
The
appellant
is
appealing.
She
had
originally
included
the
amount
in
her
income
when
it
was
assessed;
she
objected
to
it
and
the
Notice
of
Reassessment
was
issued
and
I
believe
the
assessment
was
confirmed,
and
the
appeal
was
instituted
in
this
court.
The
appellant
and
her
ex-husband
were
separated
pursuant
to
a
Separation
Agreement
dated
November
1,
1988,
which
was
amended
July
30,
1990,
and
the
release
documents
which
were
in
effect
at
the
time
in
1992.
The
agreement
called
for
a
payment
of
$500
per
month
for
the
support
and
maintenance
of
the
child
of
the
marriage.
The
amending
agreement
did
not
change
the
payment
provisions,
but
merely
stated
that
-
amended
paragraph
15
by
deleting
it
and
substituting
in
there
that
the
husband
shall
convey
to
the
wife
of
the
matrimonial
home
for
$45,000.
It
did
not
change
the
fact
that
he
was
to
make
maintenance
payments
to
her
of
$500
per
month.
Without
amending
the
agreement,
the
separation
agreement
as
amended,
the
parties
agreed
that
the
mortgage
payments
would
be
satisfied
in
a
certain
fashion.
This
document
is
not
an
amendment
to
the
Separation
Agreement.
It
is
a
document
dealing
with
how
an
obligation
to
pay
a
mortgage
is
to
be
carried
out.
No
payments
for
$500
per
month
as
increased
by
the
CPI
were
paid
to
her.
What
was
done
is
there
was
an
outside
agreement
outside
of
the
Separation
Agreement.
This
is
evidenced
by
the
fact
that
in
1994
they
entered
into
a
second
amending
agreement,
dealing
with
the
payment
of
the
alimony
of
$353
per
month.
At
the
time
the
appellant
and
her
ex-husband
entered
into
an
arrangement
for
the
payment
of
the
second
mortgage,
it
was
not
an
amendment
to
the
agreement,
therefore
the
amounts
paid
to
her
were
not
paid
pursuant
to
a
Separation
Agreement.
Therefore
the
appeal
is
allowed
and
the
assessment
vacated.
Thank
you.
Appeal
allowed.
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