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LYDDAN v. UNITED STATES

No. 1395, Docket 83-6022.

721 F.2d 873 (1983)

William C. LYDDAN, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Second Circuit.

Decided November 1, 1983.

Attorney(s) appearing for the Case

Lorentz W. Hansen, White Plains, N.Y., for plaintiff-appellant.

Joan I. Oppenheimer, Tax Div., Dept. of Justice, Washington, D.C. (Michael L. Paup, Chief, Appellate Section, Tax Div., Dept. of Justice, Washington, D.C., Alan H. Nevas, U.S. Atty., D. Conn., New Haven, Conn., of counsel), for defendant-appellee.

Before OAKES, PRATT, Circuit Judges, and METZNER, District Judge.

GEORGE C. PRATT, Circuit Judge:

Taxpayer William C. Lyddan appeals from a judgment of the United States District Court for the District of Connecticut, Thomas F. Murphy, Judge, which denied him a deduction under I.R.C. § 215 (1976) for $7,200 in alimony payments made to his wife during calendar year 1971, and which prohibited him from using head of household income tax rates for the same year. For the reasons set forth below, we affirm the judgment of...

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