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COSMAN v. UNITED STATES

No. 242-68.

440 F.2d 1017 (1971)

Claus A. COSMAN and Dorothy Cosman v. The UNITED STATES.

United States Court of Claims.

April 16, 1971.

Attorney(s) appearing for the Case

Donald C. Young, Boston, Mass., attorney of record, for plaintiffs.

David J. Gullen, Washington, D. C., with whom was Asst. Atty. Gen., Johnnie M. Walters, for defendant. Philip R. Miller and Joseph Kovner, Washington, D. C., of counsel.

Before COWEN, Chief Judge, and LARAMORE, DURFEE, DAVIS, COLLINS, SKELTON and NICHOLS, Judges.

ON DEFENDANT'S AND PLAINTIFFS' MOTIONS FOR SUMMARY JUDGMENT

COWEN, Chief Judge:

This tax refund case is before the court on cross-motions for summary judgment. Plaintiff, Claus Cosman, is seeking a refund of $1,243.16 plus statutory interest resulting from the disallowance by the Internal Revenue Service on his 1961 tax return of a $2,413 alimony deduction.1 All reference to the word "wife" in this opinion will be to Hanna Cosman...

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