ELLIS v. UNITED STATES

Civ. No. 66-365.

288 F.Supp. 168 (1968)

Mary C. ELLIS, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court W. D. Tennessee, W. D.

March 26, 1968.


Attorney(s) appearing for the Case

Everett B. Gibson, Armstrong, Allen, Braden, Goodman, McBride & Prewitt, Memphis, Tenn., for plaintiff.

Thomas L. Robinson, U. S. Atty., Memphis, Tenn., Hubert M. Doster, Sherin V. Reynolds, Dept. of Justice, Washington, D. C., for defendant.


OPINION

ROBERT M. McRAE, Jr., District Judge.

This is an action for the refund of a portion of Federal Income Taxes paid for the years 1960 through 1962. Both parties have filed motions for summary judgment based upon undisputed facts in the record.

The question for determination is: Whether a former wife, the beneficiary of an alimony trust, is entitled to a dividend credit and to exclude from her income...

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