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LAMBROS v. C. I. R.

No. 71-1844.

459 F.2d 69 (1972)

Michael N. LAMBROS, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Sixth Circuit.

April 26, 1972.

Attorney(s) appearing for the Case

Willis S. Sifred, Lima, Ohio, for appellant.

Louis Bradbury, Tax Div., Dept. of Justice, Washington, D. C., for appellee; Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Bennet N. Hollander, Attys., Tax Div., Dept. of Justice, Washington, D. C., on brief.

Before PHILLIPS, Chief Judge, WEICK, Circuit Judge, and KINNEARY, District Judge.

PHILLIPS, Chief Judge.

After a marriage of 25 years, taxpayer Michael Lambros, an Ohio resident, was divorced by his wife in the Court of Common Pleas of Allen County, Ohio, on December 28, 1965. In taxable years 1965 and 1966 Lambros claimed deductions for payments made pursuant to the divorce decree.

The Commissioner disallowed the deductions on the ground that the payments represented a division of property rather than the discharge of a marital obligation...

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