Legal Opinion
Claus A. Cosman and Dorothy Cosman v. The United States
United States Court of Claims
Decided April 16, 1971No. 242-68PublishedCited by 4 opinions
1Opinion of the Court
ON DEFENDANT’S AND PLAINTIFFS’ MOTIONS FOR SUMMARY JUDGMENT
COWEN, Chief Judge:
This tax refund case is before the court on cross-motions for summary judgment. Plaintiff, Claus Cosman, is seeking a refund of $1,243.16 plus statutory interest resulting from the disallowance by the Internal Revenue Service on his 1961 tax return of a $2,413 alimony deduction. 1 All reference to the word “wife” in this opinion will be to Hanna Cosman, plaintiff’s former wife unless the context indicates otherwise.
The essential facts of the case are stipulated. Plaintiff divorced Hanna Cosman in 1946. Prior to the…
2Cases cited13 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- James v. United StatesSupreme Court of the United States · 1961
- Elizabeth H. Bardwell v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- Seligmann v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1953
- Gerard Piel and Eleanor Jackson Piel v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
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3Cited by4 opinions
- Wright v. CommissionerUnited States Tax Court · 1974
- Benjamin and Alice Fox v. United StatesCourt of Appeals for the Third Circuit · 1975
- Greenway v. CommissionerUnited States Tax Court · 1980
- Wright v. CommissionerUnited States Tax Court · 1974