DIVORCE, § 193.1 — change in Federal income tax laws as factor in increasing alimony. On defendant's appeal from order which allowed increase in alimony of $275 a mouth, where it appeared that since last alimony order, change in Federal income tax laws required plaintiff to pay tax on alimony received and permitted defendant to deduct alimony payments as expense in his tax return, and it also appeared that gross income of defendant had practically doubled in period, held that order should be affirmed in all respects except that monthly increase in alimony should be limited to $175.
See Callaghan's Illinois Digest, same topic and section number.
Opinion by PRESIDING JUSTICE SULLIVAN.
Not to be published in full. Opinion filed June 28, 1946; released for publication July 13, 1946.