Legal Opinion
Harold C. Holloway and Sally B. Holloway v. United States
Court of Appeals for the Ninth Circuit
Decided June 23, 1970No. 23515_1PublishedCited by 10 opinions
1Opinion of the Court
POWELL, District Judge:
Appellants, Mr. and Mrs. Harold C. Holloway, appeal from a judgment of the District Court dismissing their complaint for a tax refund in the amount of $8,294.-76. This Court has jurisdiction under 28 U.S.C. § 1291.
In December of 1953 Mr. Holloway and his former wife, Dona Holloway (now Dona Lichtenfield), executed a property settlement agreement. That agreement provided in pertinent part:
“ARTICLE TWELFTH: The Husband covenants and agrees to pay to the Wife for her support and maintenance the sum of Seventy-Five Dollars ($75.-00) per week commencing on the first week…
2Cases cited5 opinions
- Grant v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
- Grant v. CommissionerUnited States Tax Court · 1952
- Holahan v. CommissionerUnited States Tax Court · 1954
- Antoinette L. Holahan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1955
- Dalton v. CommissionerUnited States Tax Court · 1960
3Cited by10 opinions
- Dorothy Olster v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1985
- Lilley Capodanno v. Commissioner of Internal Revenue, R. T. Capodanno v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1979
- Kitch v. CommissionerUnited States Tax Court · 1995
- Olster v. CommissionerUnited States Tax Court · 1982
- Stroud v. CommissionerUnited States Tax Court · 1993
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