United States Ninth Circuit

A tax court decision finding that petitioners had a deficiency in income tax due from them for a taxable year is affirmed where the tax court correctly determined that petitioners were not entitled to deduct a lump sum alimony payment.

Appellate Information

• Argued 02/15/2006
• Decided 03/28/2006
• Published 03/29/2006

Judges

• ALARCÓN, Circuit Judge., Before PROCTER HUG, JR., ARTHUR L. ALARCÓN, and M. MARGARET McKEOWN, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Heidi Parry Stern, Daniel F. Polsenberg, Beckley Singleton, Chtd., Las Vegas, NV, for the petitioners-appellants.


• For Appellees:
  
• John Schumann, United States Department of Justice, Tax Division, Washington, DC, for the respondent-appellee.