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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
evidence.
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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