Ruth F. Wright (Formerly Mrs. Ruth F. Rimmer) v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Sixth Circuit April 25, 1980

Ruth F. Wright (Formerly Mrs. Ruth F. Rimmer) v. Commissioner of Internal Revenue, 618 F.2d 9 (6th Cir. 1980)

46 A.F.T.R.2d (RIA) 5672; 1980 U.S. App. LEXIS 18244

Opinion

ORDER

Before EDWARDS, Chief Judge, and LIVELY and ENGEL, Circuit Judges.

The taxpayer appeals from a decision of the Tax Court upholding a deficiency assessment based on a finding that payments received by the taxpayer as result of a final divorce decree were taxable as periodic payments of alimony rather than installment payments of a property division. Upon consideration of the briefs and oral arguments of counsel together with the record on appeal, the court concludes that the decision of the Tax Court is correct.

Accordingly, the judgment is affirmed for the reasons set forth in the memorandum findings of fact and opinion of the United States Tax Court according to which decision was entered on April 3, 1978.

Reference

Full Case Name: Ruth F. WRIGHT (Formerly Mrs. Ruth F. Rimmer), Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
Cited By: 2 cases
Status: Published