Marlin G. Springer - Page 31

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          annual payment provision is at odds with respondent’s contention            
          that the parties intended for the annual payments to qualify as             
          alimony in gross and not to terminate on the death of Ms.                   
          Springer.                                                                   
               Respondent’s contention regarding trade or local usage is              
          inconsistent with the definition provided in Ball v. Ball, supra,           
          and with Kingery v. Kingery, supra, and Euler v. Euler supra.               
          Other than respondent’s unsupported allegations on brief, there             
          is nothing in the record to suggest that the marital settlement             
          was drafted with the intention of characterizing the annual                 
          payments as alimony in gross and providing that the payments were           
          not to terminate on the death of Ms. Springer.  To the contrary,            
          the particular facts of this case indicate that the annual                  
          payments were an allowance for support and maintenance, not part            
          of a property settlement binding on petitioner after the death of           
          Ms. Springer.                                                               
          IV. Conclusion                                                              
               After careful consideration of the parties’ respective                 
          arguments, and after reviewing the divorce documents and relevant           
          case law, we conclude that the terms of the divorce documents do            
          provide that there would have been no liability to make the                 
          annual payments for any period after the death of Ms. Springer.             
          Assuming that the divorce documents did not provide for                     
          termination of the annual payments on the death of Ms. Springer,            






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