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RILEY v. C. I. R.

No. 79-2019.

649 F.2d 768 (1981)

William L. RILEY and June E. Riley, Plaintiffs-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

Decided May 20, 1981.

Attorney(s) appearing for the Case

James L. Norris, of Harlen, Norris & Picotte, Helena, Mont., for plaintiffs-appellants.

Philip I. Brennan, Atty., Tax Div., Dept. of Justice, Washington, D. C. (M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Richard W. Perkins and Stephen J. Gray, Attys., Tax Div., Dept. of Justice, Washington, D. C., on brief), for defendant-appellee.

Before HOLLOWAY, BARRETT and LOGAN, Circuit Judges.

BARRETT, Circuit Judge.

William L. Riley (William)1 appeals from an adverse decision entered by the United States Tax Court (Tax Court) holding that he was not entitled to a deduction under 26 U.S.C.A. § 2152 for certain payments made to his former wife, Ruth F. Riley Adam (Ruth) during the taxable years 1972 and 1973. Jurisdiction on appeal vests pursuant to...

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