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FRISCONE v. COMMISSIONER

Docket No. 7412-94.

71 T.C.M. 2837 (1996)

T.C. Memo. 1996-193

Eugene K. Friscone and Nicole Friscone v. Commissioner.

United States Tax Court.

Filed April 22, 1996.

Attorney(s) appearing for the Case

Kenneth J. Freeman, Cleveland, Ohio, for the petitioners. Jeffry J. Erney, for the respondent.

MEMORANDUM OPINION

RAUM, Judge:

The Commissioner determined deficiencies in petitioners' 1990 and 1991 income taxes, pursuant to sections 61(a)(3) and 1001(a),1 in the amounts of $10,307 and $1,817, respectively. The principal issue is whether, following an agreement between husband and wife incorporated in a divorce decree, the gain on the subsequent sale of certain stock theretofore owned by the husband is to be attributed...

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