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HARBIN v. UNITED STATES

No. 20336.

432 F.2d 943 (1970)

Elizabeth Mae HARBIN, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

October 9, 1970.

Attorney(s) appearing for the Case

Stephen H. Hutzelman, Dept. of Justice, Washington, D. C. (Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, C. Guy Tadlock, Attys. Dept. of Justice, Washington, D. C., on the brief), for appellant; John L. Bowers, Jr., U. S. Atty., Knoxville, Tenn., of counsel.

Thearon F. Chandler, Knoxville, Tenn., for appellee.

Before CELEBREZZE and McCREE, Circuit Judges, and CECIL, Senior Circuit Judge.

PER CURIAM ORDER.

This matter comes to us on appeal from a judgment of the District Court granting Appellee a refund on her income taxes. The District Court 307 F.Supp. 490 held that certain payments she received pursuant to a divorce decree were excludable from her income as "child support payments" pursuant to 26 U.S.C. § 71(b); and hence, the tax she paid on such payments was to be refunded.

The state divorce decree...

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