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BOUCHER v. C.I.R.

No. 82-7121.

710 F.2d 507 (1983)

Robert W. BOUCHER and Bernice L. Boucher, Defendants-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Plaintiff-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided July 11, 1983.

Attorney(s) appearing for the Case

Paul D. Miller, Great Falls, Mont., for defendants-appellants.

Laurie Snyder, Dept. of Justice, Tax Div., Washington, D.C., for plaintiff-appellee.

Before GOODWIN, ALARCON, and FERGUSON, Circuit Judges.

ALARCON, Circuit Judge.

Robert W. Boucher and Bernice L. Boucher (the taxpayers) appeal from an order of the tax court upholding the determination of the Commissioner of Internal Revenue that there was an income tax deficiency for the years of 1974 and 1975.

The sole issue presented by this appeal is whether a taxpayer may deduct payments made to his former spouse where the state court, in a prior contested divorce...

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