Marlin G. Springer - Page 27

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          labeled as alimony for support and maintenance were more in the             
          nature of property settlement payments.  For the reasons                    
          discussed above, we hold that petitioner and Ms. Springer did not           
          “otherwise agree” within the meaning of Neb. Rev. Stat. section             
          III.  Alimony in Gross                                                      
               Respondent argues that the requirements that the annual                
          payments were not to terminate on the death of petitioner or the            
          remarriage of Ms. Springer were inserted into the marital                   
          settlement to characterize the annual payments as “alimony in               
          gross” under Nebraska law.  Respondent implies that this is the             
          reason the annual payment provision lacks a specific reference              
          regarding the effect of Ms. Springer’s death, not that the two              
          payment provisions were intended to be read in conjunction and              
          terminate the liability to make the annual payments after the               
          death of Ms. Springer.  Respondent relies on Ball v. Ball, 159              
          N.W.2d 297 (Neb. 1968), to support his position.                            
               In Ball v. Ball, supra at 300, the Supreme Court of Nebraska           
          discussed the difference between “alimony” and “alimony in                  
          gross”.  The court stated:                                                  
                    The distinction between “alimony” and “alimony in                 
               gross” may be gathered from the accepted definitions of                
               the two terms.  “Alimony”, which signifies literally                   
               nourishment or sustenance, is an allowance for support                 
               and maintenance, or, as has been said, a substitute for                
               marital support.  It is the allowance which a husband                  
               may be compelled to pay to his wife or former wife for                 
               her maintenance when she is living apart from him or                   

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