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SPERLING v. C.I.R.

No. 233, Docket 83-4087.

726 F.2d 948 (1984)

Herbert L. SPERLING and Janice Sperling, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided January 20, 1984.

Attorney(s) appearing for the Case

Thomas A. Condon, New City, N.Y. (Birbrower, Montalbano, Condon, Seidenberg & Frank, New City, N.Y., of counsel), for petitioners-appellants.

Patricia A. Willing, Tax Div., Dept. of Justice, Washington, D.C. (Glenn L. Archer, Jr., Asst. Atty. Gen., Washington, D.C., Michael L. Paup, Gary R. Allen, Tax Div., Dept. of Justice, Washington, D.C., of counsel), for respondent-appellee.

Before FRIENDLY, VAN GRAAFEILAND and MESKILL, Circuit Judges.

MESKILL, Circuit Judge:

This is an appeal from an order of the United States Tax Court, Cohen, J., entered on February 2, 1983 after a written decision ruling that the Petitioner Herbert Sperling's payments of life insurance premiums and children's college expenses pursuant to a separation agreement and judgment were not includable in his former wife's income as alimony and therefore not deductible by him under 26...

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