1. Home
  2. Browse Decisions
  3. F.3d
  4. 102 F.3d
  5. 102 F.3d 842 (1996)
 

HOOVER v. C.I.R.

No. 95-1959.

102 F.3d 842 (1996)

Richard E. HOOVER, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided December 18, 1996.

Attorney(s) appearing for the Case

Terrence P. Kessler (argued and briefed), Black, McCuskey, Souers & Arbaugh, Canton, OH, for Petitioner-Appellant.

David L. Jordan, Internal Revenue Service, Gary R. Allen, Acting Chief (briefed), Richard Farber (briefed), Sara S. Holderness (argued and briefed), U.S. Department of Justice, Appellate Section Tax Division, Washington, DC, for Respondent-Appellee.

Before: SILER, MOORE, and COLE, Circuit Judges.

MOORE, Circuit Judge.

Petitioner-appellant Richard E. Hoover appeals the decision of the United States Tax Court denying him deductions on his federal income taxes for the years 1988 and 1989. Hoover asserts that the Tax Court erred in holding that $72,200 in payments to Hoover's ex-wife were not deductible as alimony pursuant to 26 U.S.C. §§ 215 and 71. For the reasons stated below, we affirm the Tax Court's decision.

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases