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FUQUA v. PATTERSON

No. 18999.

295 F.2d 509 (1961)

Arnold FUQUA, Appellant, v. George D. PATTERSON, Jr., District Director of Internal Revenue, Appellee.

United States Court of Appeals Fifth Circuit.

October 31, 1961.

Attorney(s) appearing for the Case

Charles Cleveland and Gordon & Cleveland, Birmingham, Ala., for appellants.

W. L. Longshore, U. S. Atty., Birmingham, Ala., John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson and John A. Bailey, Attys., Dept. of Justice, Washington, D. C., Louis F. Oberdorfer, Asst. Atty. Gen., Robert N. Anderson, Atty., Dept. of Justice, Washington, D. C., M. L. Tanner, Asst. U. S. Atty., Birmingham, Ala., for appellee.

Before RIVES, CAMERON and BROWN, Circuit Judges.

PER CURIAM.

The sole question presented for decision is:

"Whether the District Court correctly held that under a 1949 Alabama decree of separate maintenance the taxpayer and his wife were not `legally separated' within the meaning of Section 71(a) (1) of the Internal Revenue Code of 1954, and that therefore the taxpayer-husband was not entitled to deduct under Section 215(a) of the Code maintenance payments which he made to his wife in 1955, 1956, 1957 and...

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