Linda J. Baxter - Page 3




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          characterized as a property settlement agreement in paragraph 6             
          of the divorce decree.                                                      
               Relevant for our purposes, paragraph 5 of the agreement                
          provides as follows:                                                        
                    [Ray] will quitclaim to * * * [Linda] any and all                 
               interests that he may have in the parties' marital home                
               and the contents therein, with the exception of his                    
               personal effects * * *.  Additionally, * * * [Ray] will                
               pay the remaining indebtedness on this home at Benton                  
               Savings and Loan Association, provided that * * *                      
               [Linda] and the parties' children continue to live                     
               therein.  This obligation to continue making these                     
               house payments would terminate should * * * [Linda] and                
               the parties' children move from this residence or                      
               should * * * [Linda] remarry.  Additionally, * * *                     
               [Ray] shall pay the costs of necessary and reasonable                  
               yard maintenance on this dwelling during the next three                
               years or until such time as * * * [Linda] should move                  
               therefrom with the parties' children or remarry,                       
               whichever is shorter.                                                  
          In accordance with the above provisions, Ray conveyed his                   
          interest in the marital home to Linda.  The references to                   
          "children" in paragraph 5 of the agreement are to the son and               
          daughter (who were minors during all relevant periods) of Ray and           
          Linda.                                                                      
               As a result of a custody dispute, in 1994 the children moved           
          from the marital home; Linda continued to live there throughout             
          the years in issue.                                                         
               Subsequent to the divorce decree, Linda and Ray were                   
          involved in several disputes with respect to support (spousal and           
          child) and custody.  The local court that had jurisdiction over             






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