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BARRETT v. U.S.

No. 95-60114.

74 F.3d 661 (1996)

Pat M. BARRETT, Jr., and Joyce Barrett, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

February 9, 1996.

Attorney(s) appearing for the Case

Claiborne Ted Sanderson, James T. Knight, Copeland, Cook, Taylor and Bush, Jackson, MS, for plaintiffs-appellants.

Gary R. Allen, David I. Pincus, Randolph Lyons Hutter, John A. Nolet, and William D.M. Holmes, U.S. Dept. of Justice, Tax Division, Appellate Section, Washington, DC, for defendant-appellee.

Before WISDOM, GARWOOD and JONES, Circuit Judges.

WISDOM, Circuit Judge:

The plaintiffs/appellants bring this appeal challenging the district court's denial of their request to deduct alimony payments from their taxable income. We AFFIRM the judgment of the district court with respect to its overall categorization of the alimony payments as non-deductible and REVERSE its decision denying deductions equal to the accrued alimony arrearages.

I.

Pat Barrett Jr. (Pat), the plaintiff/appellant,

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