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BERNARD v. COMMISSIONER

Docket Nos. 4235-83, 4574-83.

87 T.C. 1029 (1986)

WILLIAM V. AND MARY JO BERNARD, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT BETH ANN BERNARD, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 12, 1986.

Attorney(s) appearing for the Case

Dan L. Shehi, for William V. and Mary Jo Bernard, the petitioners in docket No. 4235-83.

Montie Day, for Beth Ann Bernard, the petitioner in docket No. 4574-83.

Edward I. Kaplan, for the respondent.

FAY, Judge:

Respondent determined deficiencies in petitioners' 1977 Federal income tax. After concessions, the issue for decision is the tax treatment of a lump-sum payment made by a former husband to his former wife in discharge of his past and future child and spousal support obligations where the amount of the payment is greater than the support arrearages.1

FINDINGS OF FACT...

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