Feliciano Ribera; Debora Ribera, Petitioners-appellants, v. Commissioner of Internal Revenue, Respondent-appellee, 139 F.3d 907 (9th Cir. 1998)

MEMORANDUM^* 

Feliciano and Debora Ribera, husband and wife, appeal pro se the United States Tax Court's ("tax court") decision upholding the Commissioner of Internal Revenue's determination of federal income tax deficiencies for tax years 1991 and 1992. We have jurisdiction pursuant to 26 U.S.C. § 7482, and we affirm.

The Riberas contend that the tax court erred by finding that Feliciano Ribera was not entitled to alimony deductions for payments made in 1991 to his former wife's attorney pursuant to court order. We disagree.

The tax court did not clearly err by finding that Feliciano Ribera's payments to his former spouse's attorneys were for fees and not alimony, and that the liability to make such payments would not have terminated upon his former spouse's death. See Condor Int'l, Inc. v. Commissioner, 78 F.3d 1355, 1358 (9th Cir. 1996). Thus, the tax court properly held that the Riberas were not entitled to the alimony deduction. See 26 U.S.C. § 71(b) (1) (D); 26 U.S.C. § 215(a).

The tax court did not abuse its discretion by admitting impeaching documentary evidence which was not presented to the Riberas prior to trial. See Sacks v. Commissioner, 82 F.3d 918, 921 (9th Cir. 1996). The tax court also did not abuse its discretion by admitting the testimony of Feliciano Ribera's former wife's attorney, permitting the Commissioner to file her trial memorandum out of time, and denying the Riberas' motion for a continuance. See id.¹ 

AFFIRMED.