Legal Opinion
Coker v. United States
Court of Appeals for the Eighth Circuit
Decided March 27, 1972No. 71-1523PublishedCited by 5 opinions
1Per curiam
Executors of the estate of deceased taxpayer, Alfred M. Coker, instituted this action for refund of income taxes alleging Coker was entitled to deductions for certain payments made by him to his former wife pursuant to a divorce decree. The trial court, 327 F.Supp. 169, granted summary judgment for the United States from which this appeal was taken.
In 1960 the divorce decree was granted in the District Court of Douglas County, Nebraska. That decree incorporated a settlement agreement, which, among other things, provided for permanent alimony payments of $1,000 per month for life and payment…
2Cases cited3 opinions
- Smith's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- Alton F. Lounsbury and Lorraine M. Lounsbury v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Coker v. United StatesDistrict Court, D. Nebraska · 1971
3Cited by5 opinions
- Robert W. Boucher and Bernice L. Boucher v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- M. Jay Steen and Sheila F. Steen v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1991
- Pierce v. Pierce (In Re Pierce)United States Bankruptcy Court, E.D. Arkansas · 1992
- Altmann v. AltmannMissouri Court of Appeals · 1998
- Coker v. United StatesCourt of Appeals for the Eighth Circuit · 1972