(DOWNLOAD) "Coker v. United States" by United States Court of Appeals for the Eighth Circuit # Book PDF Kindle ePub Free
eBook details
- Title: Coker v. United States
- Author : United States Court of Appeals for the Eighth Circuit
- Release Date : January 27, 1972
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 52 KB
Description
Executors of the estate of deceased taxpayer, Alfred M. Coker, instituted this action for refund of income taxes alleging Coker was entitled to deductions for certain payments made by him to his former wife pursuant to a divorce decree. The trial court, 327 F. Supp. 169, granted summary judgment for the United States from which this appeal was taken. In 1960 the divorce decree was granted in the District Court of Douglas County, Nebraska. That decree incorporated a settlement agreement, which, among other things, provided for permanent alimony payments of $1,000 per month for life and payment of two $30,000 payments as follows: