RAY v. COMMISSIONER

Docket Nos. 5180-87, 24444-88.

61 T.C.M. 2122 (1991)

T.C. Memo. 1991-106

Harry N. Ray and Joyce M. Ray v. Commissioner.

United States Tax Court.

Filed March 12, 1991.


Attorney(s) appearing for the Case

Jay B. Kelly, for petitioner Joyce M. Ray. Ross A. Sussman, for petitioner Harry N. Ray and Harry N. Ray, pro se. Gail K. Gibson, Ellen T. Friberg, and Genelle F. Forsberg, for the respondent.


Memorandum Findings of Fact and Opinion

COLVIN, Judge:

After concessions, the issues for decision are:

(1) Whether payments to Iona Ray of $4,958, $7,200, $7,200, and $7,200 in 1975, 1976, 1977, and 1979, respectively, were alimony or payments for a property settlement pursuant to the terms of the divorce decree between Iona Ray and Harry Ray. We hold that the payments were part of a property settlement and are not deductible by petitioners as alimony...

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