United States Ninth Circuit

A decision allowing taxpayer to reduce his taxable income for a particular tax year, by the amount he paid his former spouse incident to a division of community property assets upon marital dissolution, is reversed as: 1) taxpayer was not entitled to exclude from his gross income any of the wages that he used to satisfy his ex-spouse's demand for compensation under In re Marriage of Gillmore, 629 P.2d 1 (Cal. 1981); and 2) he was not entitled to claim a deduction for those amounts paid to her.

Appellate Information

• Argued 06/13/2007
• Decided 08/31/2007
• Published 08/31/2007

Judges

• Before:  D.W. NELSON, STEPHEN REINHARDT, and PAMELA ANN RYMER, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Deborah K. Snyder and Richard Farber, United States Department of Justice, Tax Division, Washington D.C., for the appellant., John M. Dunkin, Ladera Ranch, CA, pro se.