United States v. Soltermann

LINDBERG, District Judge.

The principal issue to be decided in this litigation is whether the monthly payments made to the defendant by her former husband were made in discharge of a legal obligation, which because of the marital or family relationship was imposed upon or incurred by the husband under a decree or written instrument incident to the divorce proceedings between the defendant and her former husband. If so, they are taxable as income to the defendant and the plaintiff must prevail.

It is defendant’s position that these payments were made in recognition of the defendant’s interest in…