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

Sixth Circuit

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

618 F.2d 9, 46 A.F.T.R.2d (RIA) 5672, 1980 U.S. App. LEXIS 18244

CourtCourt of Appeals for the Sixth Circuit

DecidedApril 25, 1980

Docket78-1224

StatusPublished

Cited by2 cases

This text of 618 F.2d 9 (Ruth F. Wright (Formerly Mrs. Ruth F. Rimmer) v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Sixth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ruth F. Wright (Formerly Mrs. Ruth F. Rimmer) v. Commissioner of Internal Revenue, 618 F.2d 9, 46 A.F.T.R.2d (RIA) 5672, 1980 U.S. App. LEXIS 18244 (6th Cir. 1980).

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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.

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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.

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Bluebook (online)

618 F.2d 9, 46 A.F.T.R.2d (RIA) 5672, 1980 U.S. App. LEXIS 18244, Counsel Stack Legal Research, https://law.counselstack.com/opinion/ruth-f-wright-formerly-mrs-ruth-f-rimmer-v-commissioner-of-internal-ca6-1980.

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