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WIDMER v. COMMISSIONER

Docket Nos. 11527-78, 11961-78.

75 T.C. 405 (1980)

LEROY WIDMER AND BONITA J. WIDMER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT PAUL E. NIELANDER AND JOAN M. NIELANDER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 22, 1980.

Attorney(s) appearing for the Case

Donald C. Johnson, for petitioners Leroy and Bonita J. Widmer.

Thomas W. Munger, for petitioners Paul E. and Joan M. Nielander.

Robert D. Kaiser, for the respondent.

STERRETT, Judge:

On July 20, 1978, respondent issued separate statutory notices to Leroy and Bonita J. Widmer (docket No. 11527-78) and Paul E. and Joan M. Nielander (docket No. 11961-78). Both parties timely filed petitions. Thereafter, respondent filed, and the Court granted, a motion to consolidate for the purposes of trial and disposition. After concessions by petitioners Widmer, the only remaining issue is whether payments by Mr. Widmer to his former wife...

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