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ELLERT v. C. I. R.

No. 14731.

311 F.2d 707 (1962)

Laurence J. ELLERT, a.k.a. L. J. Ellert, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

December 19, 1962.

Attorney(s) appearing for the Case

Richard H. Siegel, Cleveland, Ohio (Alexander R. Roman, Cleveland, Ohio, on the brief), for petitioner.

Donald P. Horwitz, Atty., Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before McALLISTER and WEICK, Circuit Judges, and LEVIN, District Judge.

LEVIN, District Judge.

This is an appeal from a decision of the Tax Court, Memo 1961-79, which upheld the Commissioner's disallowance of the petitioner's claimed alimony deduction for the year 1956.

Petitioner, Laurence J. Ellert, married Margaret McKeever Ellert in 1936. They have three children: Lawrence, born on March 1, 1938; Suzanne, born on May 9, 1939; and Margaret, born on September 22, 1943. On April 5, 1954, subsequent to the filing of a suit for...

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