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WHITE v. C.I.R.

Nos. 84-1759, 84-1784.

770 F.2d 685 (1985)

Nancy S. WHITE, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Robert P. WHITE, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided August 15, 1985.

Rehearing and Rehearing Denied September 24, 1985.

Attorney(s) appearing for the Case

Michael K. Cavanaugh, Keck, MaHin & Cate, Chicago, Ill., Joan I. Oppenheimer, Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D.C., for petitioner-appellant.

Douglas H. Walter, Bell, Boyd & Lloyd, Chicago, Ill., for petitioner-appellee.

Before WOOD and FLAUM, Circuit Judges, and GRANT, Senior District Judge.

Rehearing and Rehearing En Banc Denied September 24, 1985.

FLAUM, Circuit Judge.

Appellant Nancy White and the Commissioner of Internal Revenue appeal from the Tax Court's decision characterizing certain payments that Nancy received pursuant to a 1969 divorce decree as periodic payments includable in her taxable income and deductible by her ex-husband, appellee Robert White. We reverse.

I.

Robert...

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