CAPODANNO v. C. I. R.

Nos. 78-2210, 78-2211.

602 F.2d 64 (1979)

Lilley CAPODANNO, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. R. T. CAPODANNO, Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Third Circuit.

Decided June 20, 1979.


Attorney(s) appearing for the Case

Joseph Schoenholz, Newark, N. J., for appellant in 78-2210.

Starr, Weinberg & Fradkin by Edwin N. Gross, Newark, N. J., for appellee in 78-2211.

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Jonathan S. Cohen, Gayle P. Miller, Attys., Tax Div., Dept. of Justice, Washington, D. C., for appellee in 78-2210 and appellant in 78-2211.

Before GIBBONS and HUNTER, Circuit Judges, MEANOR, District Judge.


Submitted under Third Circuit Rule 12(6) March 23, 1979.

OPINION OF THE COURT

MEANOR, District Judge.

After a considerable legal battle through the New Jersey courts, appellant Lilley Capodanno was held to be entitled to an award of separate maintenance from her husband, R. T. Capodanno. At the conclusion of their litigation, Lilley received from her husband during 1971 a lump sum payment representing arrearages on the award and monthly payments...

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