Berry v. Commissioner

ORDER AND JUDGMENT *

SEYMOUR, Circuit Judge.

After examining the briefs and appellate record, this panel has determined unanimously to grant the parties’ request for a decision on the briefs without oral argument. See Fed. RApp. P. 34(f); 10th Cir. R. 34.1(G). The case is therefore ordered submitted without oral argument.

Thomas Berry appeals from a Tax Court judgment upholding the Commissioner’s notice of deficiency for federal income taxes due on his 1996 return. The deficiency notice stemmed from the Commissioner’s refusal to allow Mr. Berry to deduct as “alimony” $154,000 in fees and costs…