W. Gregory and Patricia L. Ryan - Page 3




                                        - 3 -                                         

               In 1991, petitioner appealed the Judgment of Divorce to the            
          Michigan Court of Appeals (court of appeals) on the grounds that            
          the alimony granted by the trial court was in excess of the                 
          alimony requested by Frances Ryan.  In the divorce proceedings,             
          Frances Ryan had asked for alimony for a term of 8 years, yet the           
          Judgment of Divorce provided alimony until Frances Ryan's death             
          or a substantial change in circumstances.                                   
               The court of appeals rendered a per curiam opinion dated               
          May 8, 1991, finding that the trial court's alimony award was               
          improper and remanded the matter to the trial court "for                    
          modification of the divorce judgment to reflect an alimony award            
          of $250 a week for eight years."                                            
               Petitioner 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 petitioner 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.                    
          Petitioner, on the other hand, treated the payments as though a             
          termination upon death provision was still in effect and the                
          payments were alimony for a term of 8 years.                                





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