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RICHARDSON v. C.I.R.

Nos. 96-3657, 96-3693.

125 F.3d 551 (1997)

Edward J. RICHARDSON, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. Irene E. RICHARDSON, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided September 12, 1997.

Attorney(s) appearing for the Case

Gary L. Starkman (argued), Ross & Hardies, Chicago, IL, for Petitioner-Appellee in 96-3657.

John J. Morrison (argued), Chicago, IL, for Petitioner-Appellant in 96-3693.

Randolph L. Hutter (argued), Department of Justice, Tax Division, Appellate Section, Washington, DC, for Respondent-Appellant in 96-3657.

Ann Belanger Durney, Randolph L. Hutter (argued), Department of Justice, Tax Division, Appellate Section, Washington, DC, for Respondent-Appellee in 96-3693.

Before EASTERBROOK, RIPPLE and MANION, Circuit Judges.

RIPPLE, Circuit Judge.

Irene Richardson failed to report as income on her 1988-90 federal income tax returns payments made to her by her husband, Edward Richardson. The Commissioner of Internal Revenue believed that she should have because, in the view of the IRS, the payments qualify as alimony or separate maintenance payments. The Commissioner sent Irene a notice of deficiency. The Commissioner also sent Edward a notice because he had deducted the payments to Irene...

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