STOCK v. C. I. R.

No. 76-3846 Summary Calendar.

551 F.2d 614 (1977)

David M. STOCK and Janet B. Stock, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

April 27, 1977.


Attorney(s) appearing for the Case

Thomas A. Travis, Jr., Atlanta, Ga., for petitioners-appellants.

Scott P. Crampton, Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D. C., Gilbert T. Andrews, Acting Chief, App. Section, U. S. Dept. of Justice, Washington, D. C., Meade Whitaker, Chief Counsel, I. R. S., Washington, D. C., Myron C. Baum, Acting Asst. Atty. Gen., Richard Farber, Mary L. Jennings, Attys., Tax Div., Dept. of Justice, Washington, D. C., for respondent-appellee.

Before GOLDBERG, CLARK and FAY, Circuit Judges.


GOLDBERG, Circuit Judge:

If it is true that an unhappy marriage is a zero-sum game, it is no less true that the financial arrangements incident to the marriage's dissolution perpetuate that game. And when a marriage made in heaven plummets to earth, the postlapsarian ceremonies are presided over by that most fallen of angels, the Commissioner of Internal Revenue. In this case we must decide whether payments made by David Stock to his former wife, Shara, were periodic...

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