Christoph v. United States

ORDER

MOORE, District Judge.

This action involves, inter alia, the tax deductibility of a $250,000 payment made in 1989 by Plaintiff Dieter Christoph to his ex-wife, Jutta Duse Christoph (hereinafter “Ms. Duse”). 1 Plaintiffs contend that the payment is alimony and, therefore, was deductible on Plaintiffs’ 1989 federal income tax return. Defendant contends that it is not alimony and, therefore, was not deductible. On October 19,1995, the United States filed a Motion for Partial Summary Judgment as to ¶¶ 8 and 10 of Plaintiffs’ Complaint which alleges that the Internal Revenue Service…