Frances J. Ryan - Page 5

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          that the order represents or the subject matter of the                      
          litigation.  United States v. Jones, 29 F.3d 1549, 1553 (11th               
          Cir. 1994); see United States v. Garland, 991 F.2d 328, 332 (6th            
          Cir. 1993).  "The law of any state of the Union, whether                    
          depending upon statutes or upon judicial opinions, is a matter of           
          which the courts of the United States are bound to take judicial            
          notice, without plea or proof."  Lamar v. Micou, 114 U.S. 218,              
          223 (1885); see Toney v. Burris, 829 F.2d 622, 626-627 (7th Cir.            
          1987).  In the present cases, we take judicial notice of the                
          court of appeals opinion not for the truth of the facts contained           
          therein, but for establishing that the court of appeals did in              
          fact render such an opinion on the issue of Frances and Gregory             
          Ryan's alimony provisions.  It is clearly relevant for that                 
          purpose.  The court of appeals opinion is therefore admitted into           
               Gregory Ryan subsequently filed a motion for clarification             
          with the court of appeals, which was dismissed because it was not           
          timely filed.  The trial court did not amend the Judgment of                
          Divorce pursuant to the court of appeals opinion.                           
               Frances Ryan did not include payments from Gregory Ryan in             
          1991, 1992, and 1993 as income.  Although she did not testify at            
          trial, the record reflects that she treated the court of appeals            
          opinion as having specifically removed the termination upon death           
          provision contained in the original Judgment of Divorce.  Gregory           

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