Robert L. Phinney, District Director of Internal Revenue v. George E. Mauk and Rosemary Mauk

MITCHELL, District Judge:

The District Court granted the taxpayer-plaintiff’s motion for summary judgment and the District Director of Internal Revenue appealed.

The only issue on appeal is whether payments made by George Mauk, the taxpayer-husband, to his former wife, pursuant to the provisions of an agreement entitled “Separation and Property Settlement Agreement” and a divorce decree, are deductible as alimony under Section 215(a) of the Internal Revenue Code of 1954 1 as claimed by taxpayers on their original income tax returns, or whether, as the District Director contends, the payments…