Sheldon A. BERNSTEIN and Lorrie H. Bernstein, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
United States Court of Appeals, Ninth Circuit.https://leagle.com/images/logo.png
June 30, 1980.
June 30, 1980.
Attorney(s) appearing for the Case
James A. Thomas, Los Angeles, Cal., on brief; Matt C. Fragner, Thomas Shafran & Wasser (on brief), Los Angeles, Cal., for petitioners-appellants.
Gilbert E. Andrews, Washington, D. C., on brief; Helen A. Buckley, Tax Div., Dept. of Justice, Washington, D. C., for respondent-appellee.
Before: SNEED and FERGUSON, Circuit Judges, and TEMPLAR, District Judge.
United States Court of Appeals, Ninth Circuit.
SNEED, Circuit Judge:
The appellants1 challenge a Tax Court decision in favor of the Commissioner which denied deductions by appellants of certain alimony payments. This appeal raises questions about the characterization of payments made pursuant to an alimony award for the purposes of applying sections 71 and 215 of the Internal Revenue Code, I.R.C. §§ 71, 215, and about the effect of recent developments in Nebraska law on the...
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