Marlin G. Springer - Page 29

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          made between alimony and alimony in gross.  Kingery v. Kingery,             
          320 N.W.2d at 443; Euler v. Euler, 295 N.W.2d 397, 399 (Neb.                
          1980).  Thus, the liability to make payments which might                    
          otherwise be characterized as alimony in gross under Nebraska law           
          will still terminate on the death of either party or the                    
          remarriage of the payee spouse except as otherwise agreed by the            
          parties or ordered by the court.                                            
               Respondent agrees with the above principles; however, he               
          asks the Court to “recognize that the annual alimony termination            
          provisions at issue here are consistent with the trade or local             
          usage for payments of alimony in gross.”  Although respondent’s             
          position is not entirely clear, he appears to argue that                    
          petitioner and Ms. Springer intended the annual payments to be              
          alimony in gross and that this intention implies that the annual            
          payments would not have terminated on the death of Ms. Springer.            
          Respondent claims that the annual payment in issue is properly              
          characterized as alimony in gross because it was part of a series           
          of payments for a definite period of time, the annual payments              
          were not modifiable, and the parties provided that the annual               
          payments would not terminate on the death of petitioner or the              
          remarriage of Ms. Springer.                                                 
               The fact that petitioner was required to make annual                   
          payments for a period of 5 years is not determinative of the                
          question of whether the payments constitute alimony or alimony in           






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