Marlin G. Springer - Page 20

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          contract law that writings should be interpreted as a whole and             
          the interpretation should give a reasonable meaning to all parts            
          of the writing.  Accordingly, we find that the divorce documents            
          provide that the annual payments were to terminate on the death             
          of Ms. Springer; thus, the $50,000 payment made by petitioner to            
          Ms. Springer in 1996 is deductible as alimony under section                 
          II. Nebraska Law                                                            
               Even if the terms of the divorce documents did not provide             
          for termination on the death of Ms. Springer, petitioner would              
          still prevail as long as the annual payments would have                     
          terminated under Nebraska law.14  On brief, the parties addressed           
          whether Nebraska statutory law provides for the termination of              
          the annual payments under the facts of this case.  The relevant             
          statute, Neb. Rev. Stat. section 42-365 (1998), provides:                   
                    When dissolution of a marriage is decreed, the                    
               court may order payment of such alimony by one party to                
               the other and division of property as may be                           
               reasonable, having regard for the circumstances of the                 
               parties, duration of the marriage, a history of the                    
               contributions to the marriage by each party, including                 
               contributions to the care and education of the                         
               children, and interruption of personal careers or                      
               educational opportunities, and the ability of the                      
               supported party to engage in gainful employment without                
               interfering with the interests of any minor children in                
               the custody of such party.  Reasonable security for                    
               payment may be required by the court.  Unless amounts                  

               14For purposes of this discussion, we assume that the                  
          divorce documents did not provide for termination of the annual             
          payments on the death of Ms. Springer.                                      

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