Legal Opinion
Ellis v. United States
District Court, W.D. Tennessee
Decided March 26, 1968No. Civ. No. 66-365PublishedCited by 2 opinions
1Opinion of the Court
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 *169judgment 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 her prorata share of the tax-exempt income received from the trust for the years involved.
The plaintiff, Mary C. Ellis, and Hayne Ellis, Jr. were married September 25, 1947. On December 17,…
2Cases cited4 opinions
- Stewart v. CommissionerUnited States Tax Court · 1947
- Neeman v. CommissionerUnited States Tax Court · 1956
- Luckenbach v. PedrickCourt of Appeals for the Second Circuit · 1954
- Girard Trust Corn Exchange Bank, as Trustee of a Trust Under Deed of Albert R. Gallatin Welsh Dated March 19, 1935 v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1952
3Cited by2 opinions
- Mary C. Ellis v. United StatesCourt of Appeals for the Sixth Circuit · 1969
- Peoples National Bank v. Onorato, Pennsylvania Court of Common Pleas, Montgomery County1972