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EX PARTE MURPHY

1021703.

886 So.2d 90 (2003)

Ex parte James R. MURPHY. (In re James R. Murphy v. Mary J. Murphy Benvenuto).

Supreme Court of Alabama.

December 30, 2003.

Attorney(s) appearing for the Case

Walter L. Gray III and Jeremy W. Armstrong of Armstrong & Gray, P.C., Phenix City, for petitioner.

Connie Cooper, Phenix City, for respondent.

STUART, Justice.

James R. Murphy and Mary J. Murphy Benvenuto divorced in April 1998. Incorporated into the parties' final judgment of divorce was a settlement agreement that provided as follows:

"11. [Benvenuto] shall be awarded $1,500.00 per month as periodic alimony. The award of periodic alimony shall not be taxable to the payee spouse nor deductible to the payor spouse."

On November 8, 1999, the parties executed an agreement purporting...

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