OLSTER v. C.I.R.

No. 83-5706.

751 F.2d 1168 (1985)

Dorothy OLSTER, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee.

United States Court of Appeals, Eleventh Circuit.

Rehearing Denied March 7, 1985.


Attorney(s) appearing for the Case

Andrew H. Moriber, Kenneth M. Bloom, Miami, Fla., for petitioner-appellant.

William H. Connett, Acting Chief Counsel, Robert B. Miscavich, Senior Tech. Reviewer, Tax Litigation Div., I.R.S., Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Chief, David English Carmack, Joan I. Oppenheimer, Appellate Sect., Tax Div., U.S. Dept. of Justice, Washington, D.C., for respondent-appellee.

Before HATCHETT and CLARK, Circuit Judges, and STAFFORD, District Judge.


HATCHETT, Circuit Judge:

In this tax case, 79 T.C. 456, we decide the tax consequences arising out of the transfer of mortgages and a promissory note from an ex-husband of the taxpayer, where the transfer occurred when the ex-husband was in arrears in alimony payments. We affirm.

Facts

Dorothy Olster and her husband executed a property settlement and custody agreement (original agreement) dated April 6, 1972, providing...

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