Legal Opinion
Freyre v. United States
Court of Appeals for the Sixth Circuit
Decided June 28, 2005No. 04-5580Unpublished
1Opinion of the Court
OPINION
Lawrence P. Zatkoff, District Judge.
Plaintiff-Appellant, Ruben Freyre (hereinafter, “Taxpayer”), appeals the District Court’s grant of Summary Judgment for Defendant-Appellee United States (hereinafter, “the Government”). Because the district court did not err in concluding that Taxpayer was a “married individual” for the 1996 tax year, we AFFIRM the judgment of the district court as to this issue. We find that the district court erred, however, in concluding that Taxpayer’s $1,460.50 monthly payments should be considered as non-deductible child support. Accordingly, we REVERSE the…
2Cases cited5 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Commissioner v. LesterSupreme Court of the United States · 1961
- Watkins v. City of Battle CreekCourt of Appeals for the Sixth Circuit · 2001
- William M. Boyer v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1984