Appeal by plaintiff from Black, Judge. Order entered 18 December 1980 in District Court, Mecklenburg County. Heard in the Court of Appeals 15 October 1981.
Hill, Judge. Judges Vaughn and Whichard concur.
Plaintiff and defendant entered into a consent judgment on 4 October 1978 which represented "that they had settled and compromised the differences between them . . . ." With the parties' consent, the court "Ordered, Adjudged And Decreed" the following:
1. The defendant, Melvin Royce Walters, is hereby ordered and directed to pay to the plaintiff, Cecil Jeanette Walters, said payments to constitute alimony, the sum of One Thousand ($1,000.00) Dollars per month, beginning October, 1978, and continuing for sixty-two (62) months thereafter, for
a total of sixty-three (63) payments, said payments to be made quarterly in advance, commencing October 1st, 1978, and the quarterly payments thereafter to be payable on January 1st, April 1st and July 1st, and October 1st of each successive year until all of the payments shall have been made, provided, however, the defendant, Melvin Royce Walters, shall be allowed six (6) weeks following the due date of any payment in which to make the same without being in default of the provisions of this Order.
2. The defendant, Melvin Royce Walters, will simultaneously with the entry of this Judgment execute a fee simple warranty deed for all of his right, title and interest in and to that real estate located in Burnsville Township, that was conveyed to the parties to this action by deed dated January the 23rd, 1968, and recorded in Deed Book 160, page 636, Registry of Anson County. This conveyance, however, shall be subject to any outstanding liens and ad valorem taxes existing at the time of the conveyance.
3. It is further Ordered that the provisions of this Judgment shall be enforceable by contempt proceedings.
4. It is further Ordered that the plaintiff, Cecil Jeanette Walters, be permitted to use and enjoy that certain motor vehicle heretofore provided her by her husband until the first periodic payment as herein provided is made.
5. It is understood that the payments as herein provided shall be made by the defendant to the plaintiff regardless of whether or not the parties are divorced or the plaintiff should remarry during said period of time.
It was stipulated that at this time the parties agreed that defendant would deduct as "alimony" on his tax return the payments he made pursuant to the consent judgment. However, no deductions were taken until 1979. Plaintiff reported the payments received as "alimony" income in 1978.
Defendant made payments in accordance with the provisions of the consent judgment for three months, then he unilaterally reduced the payments to $500. On 20 August 1979 the parties agreed to a court order requiring payments by defendant to ...