DIVORCE, § 193.1 — inquiry to be made where modification of alimony provisions of decree is sought by reason of change in federal income tax law. Where modification of alimony provisions of divorce decree is sought by reason of change in federal income tax law, mere fact that statute shifts payment of tax does not in itself constitute justification for increasing alimony payments, and inquiry in each case must be whether payment of tax reduces wife's income beyond what is necessary for her station in life.
See Callaghan's Illinois Digest, same topic and section number.
Opinion by JUSTICE BRISTOW.
Not to be published in full. Opinion filed November 4, 1946; released for publication December 10, 1946.