Myrna Labow v. Commissioner of Internal Revenue, Ronald Labow v. Commissioner of Internal Revenue

OAKES, Circuit Judge:

This appeal arises from two cases consolidated for trial in the United States Tax Court, Arthur L. Nims III, Judge, in which Ronald LaBow and Myrna LaBow each challenged income tax deficiencies assessed for the years 1975 and 1976. The issue in both cases was how much alimony Ronald LaBow paid to Myrna LaBow during those years, alimony being includible in Myrna’s income under 26 U.S.C. § 71(a)(3) (1982) 1 and deductible from Ronald’s income under id. § 215(a). 2 The Tax Court concluded that Ronald paid Myrna $15,130.45 in alimony in 1975 and $6,011.25 in 1976, and…