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SCOTT v. UNITED STATES

Civ. No. 62-366.

225 F.Supp. 257 (1963)

Mark W. SCOTT and Golda H. Scott, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court D. Oregon.

November 1, 1963.

Attorney(s) appearing for the Case

Donald Griswold, of Pattullo, Gleason & Griswold, Portland, Or., for plaintiffs.

Joyle Dahl and Gary P. Smith, Asst. U. S. Attys., Dept. of Justice, Washington, D. C., and Donal Sullivan, Asst. U. S. Atty., Portland, Or., for defendant.

KILKENNY, District Judge.

The question for decision is whether certain annual payments under an amended separation agreement are "periodic" payments * * * in discharge of * * a legal obligation, which because of the marital or family relationship, is imposed upon or incurred by * * * (the) husband * * * § 22(k) I.R.C.1939, 26 U.S.C. 1952 ed. § 22(k)1.

The record portrays a highly successful business venture operated by...

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