Court of Civil Appeals of Alabama May 9, 1997, 2951140 (State Department of Revenue v. Pruitt)

BEATTY, Retired Justice.

The State Department of Revenue appeals from a judgment in favor of Charles Pruitt. We reverse and remand.

Pruitt and his former wife, Nona, were divorced in May 1991. The divorce judgment confirmed a separation agreement previously executed by the Pruitts. That agreement provided, in pertinent part, as follows:

“III. Property Division

“A. Real

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“2.