Marlin G. Springer - Page 14

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          767 F.2d 290, 293 (6th Cir. 1985), affg. T.C. Memo. 1984-357;               
          Bernstein v. Commissioner, 622 F.2d 442, 445-446 (9th Cir. 1980),           
          affg. T.C. Memo. 1978-84; Bartsch v. Commissioner, 18 T.C. 65,              
          68-69 (1952), affd. per curiam 203 F.2d 715 (2d Cir. 1953).                 
          Respondent, relying on the general rule above,8 argues that we              
          “should not lump the payments together to arrive at a                       
          ‘consolidated’ classification”, and that the two paragraphs                 
          should be interpreted as if they have separate termination                  
          provisions.                                                                 
               Respondent misapplies the general rule in the context of               
          this case.  The cases applying the general rule that different              
          types of payments are not to be treated as a single stream of               
          payments generally dealt with taxpayers attempting to treat                 
          periodic payments and installment payments as a single stream of            
          periodic payments.  Under previous versions of sections 71 and              
          215, periodic payments made pursuant to a decree of divorce or              


               8Other cases applying the general rule include White v.                
          Commissioner, 770 F.2d 685 (7th Cir. 1985), revg. 82 T.C. 222               
          (1984); Houston v. Commissioner, 442 F.2d 40 (7th Cir. 1971),               
          affg. Schwab v. Commissioner, 52 T.C. 815 (1969); Fidler v.                 
          Commissioner, 231 F.2d 138 (9th Cir. 1956), affg. as modified 20            
          T.C. 1081 (1953); Estate of Smith v. Commissioner, 208 F.2d 349             
          (3d Cir. 1953), affg. in part and revg. in part a Memorandum                
          Opinion of this Court; Martin v. Commissioner, 73 T.C. 255                  
          (1979); Hunt v. Commissioner, 22 T.C. 561 (1954); Glasgow v.                
          Commissioner, 21 T.C. 211 (1953); Norton v. Commissioner, 16 T.C.           
          1216 (1951), affd. 192 F.2d 960 (8th Cir. 1951); Burkle v.                  
          Commissioner, T.C. Memo. 1986-394; Miller v. Commissioner, T.C.             
          Memo. 1981-15; Coker v. United States, 327 F. Supp. 169 (D. Neb.            
          1971), affd. 456 F.2d 676 (8th Cir. 1972); Tate v. United States,           
          207 F. Supp. 426 (E.D. Tenn. 1962).                                         




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