GARNER v. I.R.S.

Civ. A. No. H-83-7283.

632 F.Supp. 390 (1986)

Lorraine Ellen GARNER, Plaintiff, v. The INTERNAL REVENUE SERVICE, United States of America, Defendant.

United States District Court, S.D. Texas, Houston Division.

March 27, 1986.


Attorney(s) appearing for the Case

Richard L. Petronella, Houston, Tex., for plaintiff.

Cary L. Jennings and Louise P. Hytken, Tax Div., Dept. of Justice, Dallas, Tex., for defendant.


MEMORANDUM

HUGHES, District Judge.

Factual Background

Under a divorce decree, Lloyd Garner was awarded real property as his separate property.1 Lorraine Garner acknowledged the transfer of her interest in this property to Lloyd by special warranty deed recorded March 9, 1981. The deed recited that: (1) the conveyance was "pursuant to Final Decree of Divorce rendered in Cause No. 80-14607 ... in the 311th Judicial...

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