Ex Parte Murphy

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 to modify the amount of alimony; that agreement provided:

"1. That the current agreement requiring [Murphy] to pay [Benvenuto] $1,500.00 per month as periodic alimony will be…