§1738

§ 1738, precludes this Court from characterizing the family support payments as nondeductible child support. Petitioners’ reliance on the L.A. Superior Court’s order and the Full Faith and Credit Act is misplaced. In the first place, the L.A. Superior Court’s order merely reflects that under the express terms of the divorce instrument the payments

1738 (2000) (the records and judicial proceedings of a State shall have the same full faith and credit in every court within the United States as they have in the courts of the State from which they are taken); Kremer v. Chemical Constr. Corp., 456 U.S. 461, 482 (1982) ("Congress has specifically required all federal courts to give preclusive

1738 (1994), which provides, in pertinent part, that “judicial proceedings of any court of any such State * * *. * * * shall have the same full faith and credit in every court within the United States and its Territories and Possessions as they have by law or usage in the courts of such State”. See Migra v. Warren City School Dist. Bd. of Educ

1738 (1988); Kremer v. Chemical 2 As explained, with regard to Saferstein, the order of restitution reflected $1 million and respondent's notice of deficiency reflected $975,900. The amount stipulated by the parties and that we use is $975,000. - 18 - Constr. Corp., 456 U.S. 461, 481-485 (1982); Bertoli v. Commissioner, 103 T.C. 501, 507-508