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HILL v. COMMISSIONER

Docket No. 2004-94.

71 T.C.M. 2759 (1996)

T.C. Memo. 1996-179

Larick A. Hill and Fawni Little, a.k.a. Fawni Hill v. Commissioner.

United States Tax Court.

Filed April 11, 1996.

Attorney(s) appearing for the Case

Karen L. Hawkins, William E. Taggart, Jr. (specially recognized), and Paul J. Barulich, for the petitioners. Bryce Kranzthor and Debra K. Estrem, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge:

Respondent determined that petitioners are liable for deficiencies in Federal income tax of $7,557 for 1990 and $14,314 for 1991, and penalties under section 6662 of $1,511 for 1990 and $2,863 for 1991.

After concessions,1 we must decide whether payments by James Little to Fawni Hill from August 1, 1990, to December 31, 1991, were alimony as respondent contends, or...

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