CROUSER v. C. I. R.

No. 80-1420.

668 F.2d 239 (1981)

Clyde J. CROUSER and Dorothy J. Crouser, Plaintiffs-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided December 18, 1981.


Attorney(s) appearing for the Case

Robert L. McCarty, Zanesville, Ohio, for plaintiffs-appellants.

Stephen Gray, Gilbert E. Andrews, M. Carr Ferguson, Tax Division, U. S. Dept. of Justice, Washington, D. C., N. Jerold Cohen, Chief Counsel, Internal Revenue Service, Washington, D. C., for defendant-appellee.

Before KEITH and BROWN, Circuit Judges, and PHILLIPS, Senior Circuit Judge.


PHILLIPS, Senior Circuit Judge.

In 1975 appellants Clyde and Dorothy Crouser claimed a deduction on their joint income tax return for certain payments made by Mr. Crouser to his former wife, Betty, pursuant to the terms of their 1973 Ohio divorce decree.1 The Commissioner assessed a deficiency against the taxpayers, and they appealed this determination to the Tax Court. The Tax Court held that...

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