VAN PELT, Judge.
This suit, brought to recover alleged overpayment of income taxes for the years 1953, 1954, 1955, 1957 and 1958, has been submitted to the court on stipulated facts and briefs and is now ready for decision. Carl W. Renstrom and Elizabeth A. Renstrom will be referred to collectively in the singular.
Under a divorce decree entered on January 22, 1953, plaintiff Carl W. Renstrom, became obligated to make monthly payments to his former wife, Catherine...
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