Votzmeyer v. United States

ORDER GRANTING DEFENDANT’S MOTION FOR SUMMARY JUDGMENT AND DENYING PLAINTIFF’S MOTION FOR SUMMARY JUDGMENT

HEAD, District Judge.

Relying on the deductible nature of alimony, plaintiff seeks to deduct from his income tax certain payments made in 1985 and thereafter to his former wife. The Internal Revenue Service has disallowed the deduction on the grounds that the payments were not “alimony.” As there are no genuine issues of material fact, the parties have both moved for summary judgment. The Court grants the defendant’s motion for summary judgment and denies the plaintiffs motion for summary…