COKER v. UNITED STATES

No. 71-1523.

456 F.2d 676 (1972)

Elizabeth Marie COKER and Alfred J. Vogel, Co-Executors of the Estate of Alfred M. Coker, Deceased, and Elizabeth Marie Coker, Individually, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Eighth Circuit.

March 27, 1972.


Attorney(s) appearing for the Case

Edmund D. McEachen, Gerald P. Laughlin, of Young, Baird, Holm, McEachen, Pedersen, Hamann & Haggart, Omaha, Neb., for plaintiffs-appellants.

Charles Roy Burnett, Atty., Tax Div., Dept. of Justice, Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Harry Baum, Attys., Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellee; Richard A. Dier, U. S. Atty., of counsel.

Before GIBSON, HEANEY, and ROSS, Circuit Judges.


PER CURIAM.

Executors of the estate of deceased taxpayer, Alfred M. Coker, instituted this action for refund of income taxes alleging Coker was entitled to deductions for certain payments made by him to his former wife pursuant to a divorce decree. The trial court, 327 F.Supp. 169, granted summary judgment for the United States from which this appeal was taken.

In 1960 the divorce decree was granted in the District Court...

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