Rebecca Kaplowe–Waz v. Jamison Waz (2011)

MEMORANDUM OF DECISION RE MOTION FOR CONTEMPT

The plaintiff Rebecca Kaplowe–Waz filed a motion for contempt (Docket No. 130.00) against her former husband, the defendant Jamison Waz. A hearing was held on the motion on April 25, 2011 at which time the plaintiff and the defendant were fully heard.

After due hearing, and based upon all of the credible evidence before the court, the court finds as follows:

1. There were clear and understandable orders entered by the court.   On October 22, 2009, the court (Munro, J.) entered a divorce judgment which incorporated a Separation Agreement executed by the parties.   Paragraph 7 of the Separation Agreement provides that the defendant shall be solely responsible for payment of the Connecticut use tax in the approximate amount of $3,200 owed by the plaintiff to the State of Connecticut Department of Revenue Services relative to a 1994 Catalina sailboat and that the defendant shall hold the plaintiff harmless from payment of the tax.   On December 13, 2010, the court (Abrams, J.) entered an order on a prior motion for contempt and found that:  (a) the defendant agreed to be responsible for $3,214.25 of taxes and hold the plaintiff harmless;  (b) the defendant was to reimburse the plaintiff $418 within 30 days;  and (c) the defendant was to reimburse the plaintiff $750 for attorneys fees by March 1, 2011.

2. The defendant had notice of the foregoing court orders.

3. The defendant failed to comply with the court's orders.

4. The defendant's failure to comply with the court's orders was wilful.

5. The defendant failed to prove that he has unable to comply with the court's orders.

6. The defendant is in contempt of the court's orders.

Having found the defendant in contempt of the court's prior orders, the court hereby orders as follows:

1. The defendant shall pay to the plaintiff on or before June 1, 2011 the sum of $968, which sum comprises the following:

a. $18—the balance due the plaintiff after the defendant's payment of $400 is credited against the amount of $418 which the defendant was ordered to pay to the plaintiff pursuant to the court's order dated December 13, 2010;

b. $200—the amount of the plaintiff's 2010 Connecticut tax refund that was intercepted by the State of Connecticut Department of Revenue Services and offset against the Connecticut use tax liability (described in paragraph 7 of the Separation Agreement) which use tax liability remains the defendant's sole responsibility to pay;  and

c. $750—the amount of attorneys fees which the defendant was ordered to reimburse to the plaintiff pursuant to the court's order dated December 13, 2010.

2. Commencing on July 1, 2011, and continuing on the first day of each and every month thereafter, the defendant shall pay to the plaintiff the sum of $500 until the Connecticut use tax liability described in paragraph 7 of the Separation Agreement, plus any and all accrued interest, penalties and fees, has been paid in full.   The plaintiff shall apply all such payments received from the defendant under this paragraph 2 to the outstanding Connecticut use tax liability.   As of March 17, 2011, the outstanding Connecticut use tax liability totals $3,089.40.

3. The defendant shall send all payments required to be made pursuant to this order to the plaintiff's attorney and shall not send payments directly to the plaintiff.

4. Failure by the defendant to comply with this order may result in additional court ordered remedies including, but not limited to, the imposition of interest, an award of additional attorneys fees to the plaintiff, an order for a lump sum payment and incarceration as a result of wilful noncompliance.

5. This matter shall be set down for hearing on June 6, 2011 for the defendant to show compliance with the above-referenced orders and for the court to consider the plaintiff's request for an award of attorneys fees in connection with the motion for contempt.   The defendant is ordered to appear in Courtroom 5–1 on June 6, 2011 at 2:00 pm.

6. The defendant shall file an updated fully executed financial affidavit prior to the commencement of the June 6, 2011 hearing.

SO ORDERED.

LISA KELLY MORGAN JUDGE

Morgan, Lisa K., J.