Carol A. Johanson and Alfred F. Melzig, Jr. - Page 3

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                                  FINDINGS OF FACT                                    
               Some of the facts have been stipulated and are so found.               
               Petitioner and John (the Parties) were married on February             
          18, 1966, and separated on or about November 11, 1995.  At the              
          time of the separation, the Parties had one minor child, Seth               
          Weiler, born May 14, 1980.                                                  
               On December 15, 1995, the Parties each filed a petition in             
          the Superior Court of California, County of Santa Clara, for                
          dissolution of the marriage, which actions were then                        
          consolidated.                                                               
               The Parties subsequently executed a Marital Settlement                 
          Agreement (Agreement), and the Superior Court thereafter, on                
          August 12, 1996, entered a Judgment of Dissolution approving and            
          incorporating by reference the Agreement.  The Agreement recited            
          that it was to be subject to and interpreted under the laws of              
          California.                                                                 
               As required by the Agreement, John made payments to                    
          petitioner totaling $63,000 as “spousal support” in 2002.                   
               The purpose of the Agreement is stated to be “to make a                
          final and complete settlement of all rights and obligations                 
          arising out of our marital relationship”.  Among other things,              
          the Agreement provides                                                      









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