Legal Opinion
Wolens v. United States
United States Court of Federal Claims
Decided March 4, 2016No. 15-714TPublishedCited by 3 opinions
1Opinion of the Court
Tax case; payments to former spouse pursuant to English divorce decree; statutory test for alimony; I.R.C. § 71(b)(1); IRS’s inconsistent position in tax case involving former spouse pending before the Tax Court
OPINION AND ORDER
LETTOW, Judge.
In this tax-refund case, plaintiff Gary Wol-ens seeks a refund of $353,751 in income taxes allegedly overpaid for tax year 2007. Mr. Wolens asserts that a payment he made in 2007 (the “2007 payment”) to his former spouse (“Ms. Wolens”) pursuant to their divorce decree in the amount of £441,667 (equivalent to $877,076) was an alimony payment, and therefore…
2Cases cited20 opinions
- Ashcroft v. IqbalSupreme Court of the United States · 2009
- Bell Atlantic Corp. v. TwomblySupreme Court of the United States · 2007
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
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3Cited by3 opinions
- 3rd Eye Surveillance, LLC v. United StatesUnited States Court of Federal Claims · 2016
- Hann v. United StatesUnited States Court of Federal Claims · 2017
- Hann v. United StatesUnited States Court of Federal Claims · 2017