Where a separation agreement provides that one party is 'liable for' half of a company's tax liability but the other party already bears the full economic burden as sole owner of the company, the agreement does not impose mutual payment obligations conditioning one party's liability on the other's performance. A cause of action for breach of contract merges in a judgment for specific performance, precluding a separate damages claim even if the specific performance order is not ultimately satisfied.
The full text is available to signed-in members, including the 2 later cases that cite this judgment.