Nature of the Case
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Facts
P got divorced from D on July 3, 1964. The divorce decree stated that D shall indemnify and hold P free and harmless in the matter of any monies due any taxing agency for the calendar years prior to 1964. In 1966, D received a tax assessment of $22,000 from the IRS on undisclosed income accumulated during the marriage by a New Zealand corporation in P's name. D moved to modify the decree on grounds of extrinsic fraud and extrinsic mistake. The court ruled in D's favor based on mutual mistake and struck the decree.
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