BROWN v. UNITED STATES

No. 31683.

121 F.Supp. 106 (1954)

BROWN et al. v. UNITED STATES.

United States District Court, N. D. California, S. D.

March 30, 1954.


Attorney(s) appearing for the Case

A. S. Gilkbarg, Paul T. Wolf, San Francisco, Cal., for plaintiff.

Charles Elmer Collett, Asst. U. S. Atty., San Francisco, Cal., for Government.


GOODMAN, District Judge.

Plaintiff, the executrix of the estate of Joseph S. Civelli, seeks recovery of $9,193.41 in income taxes allegedly erroneously assessed and collected from the decedent, Civelli. The assessment resulted from the disallowance of a deduction of $12,500 claimed by Civelli in his 1948 income tax return. The deduction represented the sum paid by Civelli in satisfaction of a California judgment in favor of his former wife for 25 monthly payments...

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