Maria G. Leslie v. Commissioner

T.C. Memo. 2016-171

UNITED STATES TAX COURT MARIA G. LESLIE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 9894-12L, Filed September 14, 2016. 27014-12. Kevan P. McLaughlin and Tyson P. Cross, for petitioner. Anna A. Long, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION HOLMES, Judge: These cases arise from the unhappy end to a marriage. Maria Leslie got $5.5 million from her former husband under an agreement that said it would be taxable to her and deductible to him. She sent part of it--about $400,000--to an internet scamster who claimed he would invest it…