PHINNEY v. MAUK

No. 26244.

411 F.2d 1196 (1969)

Robert L. PHINNEY, District Director of Internal Revenue, Appellant, v. George E. MAUK and Rosemary Mauk, Appellees.

United States Court of Appeals Fifth Circuit.

May 29, 1969.


Attorney(s) appearing for the Case

Morton L. Susman, U. S. Atty., James R. Gough, Frank C. Cooksey, Asst. U. S. Attys., Houston, Tex., Mitchell Rogovin, Asst. Atty. Gen., Louis M. Kauder, Lee A. Jackson, Attys., Tax Div., U. S. Dept. of Justice, Washington, D. C., Leonard B. Tatar, Tax Div., U. S. Dept. of Justice, Fort Worth, Tex., Robert N. Anderson, Marian Halley, Attys., Dept. of Justice, Washington, D. C.

Dougal C. Pope, Houston, Tex., for appellee.

Before AINSWORTH and SIMPSON, Circuit Judges, and MITCHELL, District Judge.


MITCHELL, District Judge:

The District Court granted the taxpayer-plaintiff's motion for summary judgment and the District Director of Internal Revenue appealed.

The only issue on appeal is whether payments made by George Mauk, the taxpayer-husband, to his former wife, pursuant to the provisions of an agreement entitled "Separation and Property Settlement Agreement" and a divorce decree, are deductible as alimony...

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