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* * *, the aggrieved party may file said Agree-
ment with the Court and be entitled to all relief
which would otherwise be made available for the
enforcement of a judgment, including contempt.
The district court further stated:
IT IS FURTHER ORDERED, ADJUDGED AND DECREED that
* * * [petitioner] and * * * [Ms. Wagner] shall
each abide by and adhere to the terms and
conditions of the * * * [Annulment] Agreement
which has been reviewed by the Court and has
been found to be fair, just, reasonable and not
unconscionable, and which Agreement shall not be
filed with the Court as provided for in Neb. Rev.
Stat. sec. 42-366(4)(b) (Reissue 1988).
Respondent issued a notice of deficiency to petitioner
with respect to his 1993, 1994, and 1995 returns. The
notice of deficiency sets forth the following explanation
for the adjustment disallowing the deduction petitioner
claimed for the payments made during 1993:
Alimony Deduction:
Payments totaling $48,000.00 which you made in
the taxable year 1993 to Inga Wagner, are not
alimony payments, but are payments in settlement
of a claim for damages. Accordingly, the
payments are not deductible and your taxable
income is increased $48,000.00.
The notice of deficiency contains identical explanations
for taxable years 1994 and 1995.
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