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ELLIS v. UNITED STATES

No. 19009.

416 F.2d 894 (1969)

Mary C. ELLIS, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals Sixth Circuit.

October 10, 1969.

Attorney(s) appearing for the Case

Jeanine Jacobs, Atty., Dept. of Justice, Washington, D. C., for defendant-appellant; Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Jonathan S. Cohen, Attys., Dept. of Justice, Washington, D. C., on brief; Thomas L. Robinson, U. S. Atty., Memphis, Tenn., of counsel.

Everett B. Gibson, Memphis, Tenn., for plaintiff-appellee; Armstrong, Allen, Braden, Goodman, McBride & Prewitt, Memphis, Tenn., of counsel.

Before WEICK, Chief Judge, and PHILLIPS and EDWARDS, Circuit Judges.

PHILLIPS, Circuit Judge.

The taxpayer in this federal income tax case is a divorced wife who is the beneficiary of an alimony trust established by her former husband. The trust was created pursuant to a property settlement agreement executed contemporaneously with the entering of the divorce decree.

During the years 1960 through 1962 the taxpayer received payments from the trust income. Part of this income was derived from tax-exempt interest from municipal...

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