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SALAPATAS v. C. I. R.

No. 18322.

446 F.2d 79 (1971)

Marcella C. SALAPATAS, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Seventh Circuit.

July 20, 1971.

Attorney(s) appearing for the Case

John F. Kelly, Chicago, Ill., for appellant.

Johnnie M. Walters, Asst. Atty. Gen., Tax Div., Richard Halberstein, Lee A. Jackson, Elmer J. Kelsey, Attys., Dept. of Justice, Washington, D. C., for appellee.

Before DUFFY, Senior Circuit Judge, FAIRCHILD, Circuit Judge, and CAMPBELL, Senior District Judge.

FAIRCHILD, Circuit Judge.

Mrs. Salapatas, a taxpayer, has appealed from a decision of the Tax Court.2 The Tax Court decided, as had the commissioner, that certain payments received from her divorced husband were income. It upheld the commissioner's determination of deficiencies and his additions to tax of 5% of the underpayments on the ground of negligence.3 The issue was whether a series of payments of $50...

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