Legal Opinion

Favrot v. United States

District Court, E.D. Louisiana

Decided July 8, 1982No. Civ. A. 80-4987PublishedCited by 1 opinion

1Opinion of the Court

WICKER, District Judge.

This matter came before the Court on a former date on cross motions for summary judgment. After considering the record, the briefs and arguments of counsel, and the law applicable to this case, motion of plaintiff, Clifford A. Favrot, Jr., for summary judgment is denied, and motion of defendant, United States of America, for summary judgment is granted.

All of the pertinent facts have been fully stipulated. Those necessary to an understanding of the case are as follows.

Plaintiff, Clifford F. Favrot, Jr., and Katherine Boulet Barnes were married on July 15, 1965. Prior to…

2Cases cited6 opinions

  1. United States v. GilmoreSupreme Court of the United States · 1963
  2. United States v. PatrickSupreme Court of the United States · 1963
  3. Stafford v. CommissionerUnited States Tax Court · 1966
  4. Wild v. CommissionerUnited States Tax Court · 1964
  5. Fleischman v. CommissionerUnited States Tax Court · 1966

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3Cited by1 opinion

  1. William M. Barry & Trudi G. Swain v. CommissionerUnited States Tax Court · 2017

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