Fred J. Pettid - Page 29




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             In the instant case, on the other hand, the Annulment                    
             Agreement is silent about termination and is silent about                
             the effect that the death or remarriage of Ms. Wagner will               
             have on the payments required under paragraph 1.f).  Thus,               
             the parties to the Annulment Agreement have not "otherwise               
             agreed" in writing regarding the effect of the death or                  
             remarriage of Ms. Wagner on petitioner's liability to                    
             make payments under paragraph 1.f).  In such a case, by                  
             operation of Neb. Rev. Stat. section 42-365, the payments                
             automatically terminate upon the death of petitioner or of               
             Ms. Wagner or remarriage of Ms. Wagner.                                  
                  Respondent further argues that section 71(b)(1)(D) is               
             not satisfied because petitioner, or his estate “may be                  
             required to make payments [under the Annulment Agreement]                
             after Ms. Wagner's death.”  To support this argument                     
             respondent makes three points.  First, respondent notes                  
             that paragraph 10 of the Annulment Agreement provides:                   
             "This Agreement shall be binding upon the parties, their                 
             respective heirs, successors, administrators, assigns and                
             personal representatives."  Second, respondent argues                    
             that, because the Annulment Agreement provides that it                   
             cannot be modified, it is equivalent to a judgment on                    
             which Ms. Wagner's heirs could bring an action.  Third,                  
             respondent asserts that “the Annulment Agreement is a                    






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Last modified: May 25, 2011