Lewis v. United States

OPINION

THORNTON, District Judge.

This is a tax refund case. Cross motions for summary judgment have been filed by the parties. They have been submitted to the Court for determination on the basis of a Stipulation of Facts filed herein, briefs and oral argument. At issue is the question whether certain transfers of General Motors shares of stock by plaintiff to his ex-wife pursuant to the terms of a decree of divorce are to be categorized as alimony or as property settlement for purposes of the federal income tax laws. If they partake of the nature of alimony they are includable in the gross…