Opinion
CV-S-98-1655-PMP (LRL).
January 24, 2001
WILLIAM C. MCLEOD, Las Vegas, NV, for Plaintiff.
KATHRYN LANDRETH, Las Vegas, NV, for Defendant.
JENNIFER A. GIAIMO, Washington, D.C., for Defendant.
VIRGINIA CRONAN LOWE, Washington, D.C., for Defendant.
ORDER
Before the Court for consideration is the Motion for Summary Judgment (#31), filed on behalf of Defendant United States. On December 14, 2000, Plaintiff filed a Response in opposition to Defendant's Motion for Summary Judgment (#37) and PLaintiff's Motion to Strike (#38). On January 11, 2001, Plaintiff United States filed its Response in opposition to Defendant's Motion to Strike (#40) and United States' Reply to Plaintiff's Opposition to Defendant's Motion for Summary Judgment (#41).
Plaintiff contends numerous facts remain at issue in this case which preclude summary judgment. The Court finds, however, that the only issue before the Court is whether the Court-ordered payment of $23,605.68 that Plaintiff McLeod made to his former wife is deductible under 26 U.S.C. § 215, and whether he is therefore entitled to seek a refund of $6,622.00 plus interest for the 1990 tax year. Based upon the papers and pleadings filed, the Court find that there is no material issue of fact or law as to whether the Court-ordered payment of $23,605.68 can be defined as alimony under 26 U.S.C. § 71. The Court finds it is not and that Plaintiff is therefore not entitled to a deduction under 26 U.S.C. § 215.
IT IS THEREFORE ORDERED that Defendant United States' Motion for Summary Judgment (#31) is granted and that Judgment is hereby entered in favor of Defendant United States and against Plaintiff William C. McLeod II.
IT IS FURTHER ORDERED that Plaintiff's Motion to Strike (#38) is denied.