CLAY v. UNITED STATES

No. 1348.

184 F.Supp. 904 (1960)

William C. CLAY, Jr., and Esther B. Clay, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court E. D. Kentucky, at Lexington.

Supplemental Opinion August 4, 1960.


Attorney(s) appearing for the Case

Clay & Edwards, Mt. Sterling, Ky., for plaintiffs.

Jean L. Auxier, U. S. Atty., Lexington, Ky., Herbert L. Awe, Trial Atty., Washington, D. C., Charles K. Rice, Asst. Atty. Gen., James P. Garland, David A. Wilson, Jr., Washington, D. C., Charles A. Brady, Attys., Dept. of Justice, Chicago, Ill., for defendant.


HIRAM CHURCH FORD, Chief Judge.

By this action, Plaintiffs seek to recover the amount of internal-revenue taxes computed upon alimony payments made by the Plaintiff William C. Clay, Jr., to his former wife, Elizabeth E. Clay, alleged to have been erroneously and illegally assessed and collected by the Commissioner of Internal Revenue for each of the tax years 1949 through 1956.

The crucial question is whether the installment payments of alimony here in question...

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