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SCHATTEN v. UNITED STATES

No. 82-3021.

563 F.Supp. 294 (1983)

Joan S. SCHATTEN, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, M.D. Tennessee, Nashville Division.

May 20, 1983.

Attorney(s) appearing for the Case

Joseph W. Gibbs, Nashville, Tenn., for plaintiff.

Robert E. Rice, Tax Div., Dept. of Justice, Washington, D.C., for defendant.

MEMORANDUM

WISEMAN, District Judge.

In this tax refund action plaintiff seeks to recover amounts of income taxes which she alleges represents overpayments for the years 1977 and 1978. Plaintiff's insistence is that payments made to her by her former husband, Emanuel Schatten, pursuant to a decree of divorce, should be treated as division of property and therefore not taxable to her. Treasury Regulation Section 1.71-1(d)(3)(i)(b).

Plaintiff and Emanuel...

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