BURTON v. UNITED STATES

No. C-136-55.

139 F.Supp. 121 (1956)

Francis A. BURTON, and Aline R. Burton, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court D. Utah, Central Division.

February 17, 1956.


Attorney(s) appearing for the Case

Frank Armstrong (of Thomas & Armstrong), Salt Lake City, Utah, for plaintiffs.

A Pratt Kesler, U. S. Atty. for the Dist. of Utah, Salt Lake City (H. Brian Holland, Asst. U. S. Atty. Gen., Andrew D. Sharpe, Kenneth P. Ray, Attys., Dept. of Justice, Washington, D. C., on the brief), for defendant.


CHRISTENSON, District Judge.

Plaintiffs have sued to recover, with interest, $1,977.97, claimed to have been erroneously assessed and collected against them by the Collector of Internal Revenue as a deficiency in income taxes for 1948-1949. This amount related to payments that Francis A. Burton had made to his former wife under the terms of a modified divorce decree, and for which he had claimed deduction.

At the pre-trial conference it appeared that the determinative...

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