Case Summary:
Amounts constituting a MasterCard obligation and state and federal income tax obligations paid by debtor's ex-wife are dischargeable in debtor's bankruptcy.  This is in spite of the state court judge's approval of a stipulation between the parties which explicitly provided that any such amounts paid by one spouse above and beyond that spouse's 50% share would constitute a maintenance obligation of the non-paying spouse.  Court applied the factors identified in In re Messnick, 104 B.R. 89, 92 (Bankr. E.D. Wis. 1989).

Statue/Rule References:
11 U.S.C. § 523(a)(5) -- Nondischargeability - Divorce Decrees

Key Terms:
Divorce Decrees – Maintenance or Property Division