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CARSON v. COMMISSIONER

Docket No. 3540-77.

37 T.C.M. 818 (1978)

T.C. Memo. 1978-190

James G. Carson, Jr. and Karen K. Carson v. Commissioner.

United States Tax Court.

Filed May 24, 1978.

Attorney(s) appearing for the Case

Alvin R. Wohl, 2222 Sierra Blvd., Sacramento, Calif., for the petitioners. Gordon W. Cook, for the respondent.

Memorandum Opinion

DAWSON, Judge:

Respondent determined a deficiency of $19,045 in petitioners' Federal income tax for the year 1973.

Petitioners have conceded one adjustment to income. The issues remaining for our decision relate to the Federal income tax consequences of the court ordered property settlement incident to the divorce of petitioner James G. Carson, Jr. from his former wife, Mary Todd Carson. We must decide whether, as a result of the...

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