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BATTEN v. UNITED STATES

Civ. A. No. 134-70-N.

322 F.Supp. 629 (1971)

Frank BATTEN and Jane P. Batten, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, E. D. Virginia, Norfolk Division.

January 11, 1971.

Attorney(s) appearing for the Case

T. Howard Spainhour, Kaufman, Oberndorfer & Spainhour, Norfolk, Va., for plaintiffs.

Helen E. Marmoll, Tax Division, Dept. of Justice, Washington, D. C., for defendant.

OPINION

KELLAM, District Judge.

Frank Batten and Jane P. Batten, husband and wife, seek to recover federal income taxes and interest assessed to and paid by them for the taxable calendar years 1965 and 1966 aggregating some $7,000.00. The sole issue is whether plaintiffs are entitled to an income tax deduction for interest paid on an obligation of Frank Batten (Batten) while owning and holding tax-exempt obligations. The determination of this issue involves...

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