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GREEN v. C.I.R.

Nos. 86-1897, 86-1958.

855 F.2d 289 (1988)

Shirley R. GREEN, Petitioner-Appellant (86-1897), Larry W. and Judy Maynard, Petitioners-Appellees (86-1958), v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee (86-1897), Respondent-Appellant (86-1958).

United States Court of Appeals, Sixth Circuit.

Decided August 22, 1988.

Attorney(s) appearing for the Case

John David Cole, Cole, Harned & Broderick, Scott A. Bachert (argued), Bowling Green, Ky., for petitioner-appellant.

William F. Nelson, Chief Counsel, I.R.S., Washington, D.C., Michael L. Paup (Lead Counsel), Roger M. Olsen, Tax Div., Dept. of Justice, Richard Farber, Janet Bradley (argued), Washington, D.C., for respondent-appellee.

Philip E. Wilson (argued), Kincaid, Wilson, Schaeffer, and Hembree, Lexington, Ky., for petitioners-appellees.

Before GUY and BOGGS, Circuit Judges, and SUHRHEINRICH, District Judge.

BOGGS, Circuit Judge.

A Kentucky court awarded a wife a lump sum of money in a divorce decree. The state court labeled the award as the wife's "share of marital property," even though it far surpassed the formerly married couple's declared net worth. The Commissioner of Internal Revenue disputed both of the former spouses' tax treatment of the award, issuing inconsistent notices of deficiencies against them.1 Each of the taxpayers independently...

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