Legal Opinion
Moore v. United States
District Court, N.D. Texas
Decided January 17, 1978No. Civ. A. CA 4-77-17PublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
MAHON, District Judge.
This is an action by Plaintiff for a refund of income taxes paid by him for the years 1969 and 1970 in the amount of $11,040.12 plus attorney’s fees and interest. Both parties have moved for summary judgment.
On August 22,1968, Dr. George H. Moore obtained a divorce from Donna Pearl Moore, his wife of 12 years, in the Domestic Relations Court of Tarrant County, Texas. Mrs. Moore got custody of the couple’s three daughters while Plaintiff was granted custody of the two sons. The divorce decree ordered him to pay her $250 per month as a periodic payment…
2Cases cited4 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Van Vlaanderen v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1949
- Katrina Van Oss v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Murray M. SalzbergCourt of Appeals for the Second Circuit · 1967
- Blanchard v. United StatesDistrict Court, D. Maryland · 1976
3Cited by5 opinions
- William L. Riley and June E. Riley v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1981
- Sun Co. & Subsidiaries v. CommissionerUnited States Tax Court · 1980
- Gates Rubber Co. & Subsidiaries v. CommissionerUnited States Tax Court · 1980
- Gates Rubber Co. & Subsidiaries v. CommissionerUnited States Tax Court · 1980
- Sun Co. & Subsidiaries v. CommissionerUnited States Tax Court · 1980