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WARLEY v. McMAHON

148 F.Supp. 388 (1957)

Harry W. WARLEY, Plaintiff, v. Denis J. McMAHON, individually and as Collector of Internal Revenue for the Second United States Collection District, New York, Defendant.

United States District Court S. D. New York.

January 24, 1957.

Attorney(s) appearing for the Case

Wood, Werner, France & Tully, New York City, for plaintiff, Loren T. Wood, New York City, of counsel.

Paul W. Williams, U. S. Atty., for the Southern Dist. of New York, New York City, for defendant, Miriam R. Goldman, New York City, of counsel.

FREDERICK VAN PELT BRYAN, District Judge.

In this action by a taxpayer for refund of a portion of taxes paid for the year 1946, both parties move for summary judgment. The controversy arises due to the disallowance of a deduction claimed by plaintiff for a payment made to his former wife.

The facts are not in dispute. Plaintiff and his wife separated by mutual agreement on May 4, 1945, and thereafter lived apart. On September 27, 1945 plaintiff instituted...

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