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STANBACK v. STANBACK

No. 7619SC254.

227 S.E.2d 289 (1976)

30 N.C. App. 322

Vanita B. STANBACK v. Fred J. STANBACK, Jr.

Court of Appeals of North Carolina.

Certiorari Denied October 5, 1976.

Attorney(s) appearing for the Case

Walser, Brinkley, Walser & McGirt by Walter F. Brinkley, Lexington, for plaintiff-appellant.

Hudson, Petree, Stockton, Stockton & Robinson by Norwood Robinson and George L. Little, Jr., Winston-Salem, Kluttz & Hamlin by Clarence Kluttz, Salisbury, for defendant-appellee.

Certiorari Denied by Supreme Court October 5, 1976.

CLARK, Judge.

In the separation agreement of 1968 the plaintiff agreed to make a "valid effort" to claim as a deduction the $31,000.00 which was paid to her by defendant for her counsel fees in the calendar year of 1968. Plaintiff did claim this deduction in both her federal and state income tax returns.

In his letter of 4 November 1975 the Chief Counsel...

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