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CHRISTOPH v. U.S.

Civil Action No. CV495-88.

919 F.Supp. 1576 (1995)

Dieter CHRISTOPH and Barbara Christoph, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, S.D. Georgia, Savannah Division.

Supplemental Order Vacating Order and Granting Summary Judgment January 30, 1996.

Attorney(s) appearing for the Case

Paul Wain Painter, Jr., Painter, Ratterree, Connolly & Bart, Savannah, GA, for Dieter Christoph, Barbara Christoph.

Lawrence B. Lee, Savannah, GA, James B. Thompson, Jr., Brian P. Kaufman, Trial Atty., Tax Division, U.S. Dept. of Justice, Washington, DC, for U.S.

ORDER

MOORE, District Judge.

This action involves, inter alia, the tax deductibility of a $250,000 payment made in 1989 by Plaintiff Dieter Christoph to his ex-wife, Jutta Duse Christoph (hereinafter "Ms. Duse").1 Plaintiffs contend that the payment is alimony and, therefore, was deductible on Plaintiffs' 1989 federal income tax return. Defendant contends that it is not alimony and, therefore, was not deductible...

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