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JOSLIN v. C. I. R.

No. 17908.

424 F.2d 1223 (1970)

William M. JOSLIN, Sr., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

April 17, 1970.

Attorney(s) appearing for the Case

Frank J. Smith, Chicago, Ill., for petitioner-appellant.

Johnnie M. Walters, Asst. Atty. Gen., Gary R. Allen, Atty., Tax Division, U. S. Department of Justice, Washington, D. C., Lee A. Jackson, C. Guy Tadlock, Attys., Dept. of Justice, Washington, D. C., for respondent-appellee.

Before HASTINGS, Senior Circuit Judge, CUMMINGS, Circuit Judge, and DILLIN, District Judge.

HASTINGS, Senior Circuit Judge.

Taxpayer William M. Joslin, Sr., appeals from a decision of the Tax Court of the United States sustaining a determination by the Commissioner of Internal Revenue of a deficiency in his federal income tax for the calendar year 1963 in the amount of $1,666.11. We affirm.

The issue presented is whether certain installment payments made by taxpayer to his former wife qualify as "periodic payments" under Section 71 of the Internal...

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