Marlin G. Springer - Page 30

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          gross.  See Ball v. Ball, supra at 300.  The language of the                
          divorce documents does not reflect that the payments were                   
          intended to be part of a definite sum payable and, as discussed             
          previously, we believe that the liability to make the payments              
          was subject to the contingency of the death of Ms. Springer.  Nor           
          do we believe that the fact that the annual payments were not               
          modifiable means that the payments were alimony in gross.                   
          Indeed, in Kingery v. Kingery, supra, the nonmodifiable                     
          provisions did not prevent application of Neb. Rev. Stat. section           
          42-365.  Finally, in Ball v. Ball, supra at 300, the court stated           
          that alimony in gross must incorporate “each and every one” of              
          the requirements that the award be for a definite sum (or for               
          installments payable over a definite period of time), be payable            
          in full regardless of the death or remarriage of the payee                  
          spouse, and not terminate on the death of the payor spouse.  The            
          divorce documents in this case lack the specific requirement that           
          the annual payments be payable in full regardless of the death of           
          the payee spouse, Ms. Springer.                                             
               We also note that the passage in Ball v. Ball, supra at 300,           
          relied on by respondent expressly describes alimony (as                     
          distinguished from alimony in gross) as “an allowance for support           
          and maintenance”.  As discussed earlier, the divorce documents              
          stated that the annual payments were for the “support and                   
          maintenance” of Ms. Springer.  The use of this phrase in the                






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