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BROCK v. C. I. R.

Nos. 77-1496, 77-1533 Summary Calendar.

566 F.2d 947 (1978)

Sarah BROCK, Petitioner-Appellant, Cross-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee, Cross-Appellant. W. Kenneth BROCK and Janice B. Brock, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Fifth Circuit.

January 27, 1978.

Attorney(s) appearing for the Case

Myron C. Baum, Act. Asst. Atty. Gen., Tax Division, Gilbert E. Andrews, Act. Chief, App. Section, Richard W. Perkins, Marilyn E. Brookens, Attys., Tax Div., Dept. of Justice, Washington, D. C., for petitioner-appellant, cross-appellee, and for petitioners-appellees.

Sol. Spielberg, Atlanta, Ga., for respondent-appellee, cross-appellant.

H. A. Stephens Jr., Atlanta, Ga., for respondent-appellant.

Meade Whitaker, Chief Counsel, Internal Revenue Service, Washington, D. C., for petitioners-appellees.

Before THORNBERRY, RONEY and HILL, Circuit Judges.

RONEY, Circuit Judge:

In this case Sarah Brock appeals from a judgment of the Tax Court requiring her to include in her taxable income the entire amount of payments made by her former husband under a divorce decree. The Tax Court determined that the support agreement incorporated in the divorce decree did not "fix" a certain portion of the total payment exclusively for the support of their four children. We affirm.

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