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HAWKINS v. COMMISSIONER

Docket Nos. 30310-91, 28446-92.

102 T.C. 61 (1994)

ARTHUR C. HAWKINS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT GLENDA R. HAWKINS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 27, 1994.

Attorney(s) appearing for the Case

John E. Heer III and Douglas G. Schneebeck, for petitioner in docket No. 30310-91.

Tracy J. Ahr and Patricia Tucker, for petitioner in docket No. 28446-92.

Thomas F. Eagan, for respondent.

OPINION

COHEN, Judge:

Respondent determined deficiencies in petitioners' 1987 Federal income tax of $384,792 for Arthur C. Hawkins (Dr. Hawkins) and $377,573 for Glenda R. Hawkins (Mrs. Hawkins). These deficiencies stem from payments made to Mrs. Hawkins from the Arthur C. Hawkins, D.D.S., P.A. Pension Plan (pension plan), in connection with her divorce from Dr. Hawkins. These consolidated cases are before the Court on the parties' cross-motions for...

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