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This section contains the nature of the case and procedural background.

W and Herbert (H) were married on January 13, 1990. During their marriage, two daughters. The parties contemplated a divorce in 2003 and, at that time, they discussed the assets, liabilities, and relative worth of the marital property, including their two businesses. H filed a petition for dissolution. Carrie Miles (Miles), an attorney who had previously performed legal services for H, drafted a divorce agreement. Miles finalized the terms of the divorce agreement. Miles faxed a copy of the proposed settlement to attorney Jim MacAbee. Eventually, after changes, W signed the proposed settlement agreement. The divorce decree stated that neither party would pay child support. H was to pay W $3,000 per month in alimony for five years and then $1,000 per month for five years. The $1000 per month of the $3,000 was for alimony and the rest for the children. H now petitioned the court to change the arrangement as the alimony award was taxed whereas child support would not be taxed to W. The court refused, and W appealed.

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