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HOFFMAN v. C. I. R.

No. 71-1087.

455 F.2d 161 (1972)

Allen HOFFMAN and Pearl S. Hoffman, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Seventh Circuit.

January 21, 1972.

Attorney(s) appearing for the Case

Johnnie M. Walters, Asst. Atty. Gen., Michael L. Paup, Gilbert E. Andrews, Loring W. Post, Attys., Tax Division, Department of Justice, Washington, D. C., for appellant.

Leslie R. Bishop, John M. Eckel, Chicago, Ill., Bishop & Crawford, Ltd., Chicago, Ill., for appellees.

Before CUMMINGS and PELL, Circuit Judges, and CAMPBELL, Senior District Judge.

PER CURIAM.

This is an appeal from a decision of the Tax Court2 holding that monthly payments taxpayer received from her former husband in 1963 were properly excluded from her gross income under § 71 of the Internal Revenue Code of 1954, 26 U.S.C. § 71. The Tax Court's opinion sets forth the factual situation in adequate detail and no necessity exists for repeating more than the basic...

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