Berwick C. O'brien, Sr. v. United States

439 F.2d 1201, 27 A.F.T.R.2d (RIA) 1231, 1971 U.S. App. LEXIS 10769
CourtCourt of Appeals for the Fifth Circuit
DecidedApril 13, 1971
Docket30392
StatusPublished
Cited by2 cases

This text of 439 F.2d 1201 (Berwick C. O'brien, Sr. v. United States) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Berwick C. O'brien, Sr. v. United States, 439 F.2d 1201, 27 A.F.T.R.2d (RIA) 1231, 1971 U.S. App. LEXIS 10769 (5th Cir. 1971).

Opinion

PER CURIAM:

In this tax refund case, there was ample evidence to support the jury verdict that a portion of the amount paid by *1202 a husband to his wife pursuant to a property settlement agreement accompanying their divorce was properly attributable to her covenant not to compete in his business which was incorporated in the settlement agreement by the husband.

Neither do we find any error in the district court’s jury instructions or rulings on the admissibility of evidence.

Nothing remains, then, but to direct that the judgment of the district court be and is hereby

Affirmed.

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Related

Weiner v. Commissioner
61 T.C. No. 19 (U.S. Tax Court, 1973)

Cite This Page — Counsel Stack

Bluebook (online)
439 F.2d 1201, 27 A.F.T.R.2d (RIA) 1231, 1971 U.S. App. LEXIS 10769, Counsel Stack Legal Research, https://law.counselstack.com/opinion/berwick-c-obrien-sr-v-united-states-ca5-1971.