Jean C. Carrieres, Petitioner, v. Commissioner of Internal Revenue, Respondent, 552 F.2d 1350 (9th Cir. 1977)

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US Court of Appeals for the Ninth Circuit - 552 F.2d 1350 (9th Cir. 1977)

May 2, 1977

James G. Leathers, Jr., argued, Chickering & Gregory, San Francisco, Cal., for petitioner.

Meade Whitaker, argued, Chief Counsel, Internal Revenue Service, Washington, D. C., for respondent.

Petition to Review a Decision of The Tax Court of the United States.

Before BROWNING, TRASK and WALLACE, Circuit Judges.


Petitioner Carrieres appeals from the November 17, 1975, decision of the United States Tax Court which determined a $15,844.01 deficiency in her federal income tax liability for 1968. The Tax Court based this decision on its opinion of August 27, 1975, in which it held that "(t)o the extent, therefore, that one party receives (pursuant to a divorce decree) separate cash or other separate property, rather than community assets, in exchange for portions of his community property, he has sold or exchanged such portions and gain, if any, must be recognized thereon." Carrieres v. Commissioner of Internal Revenue, 64 T.C. No. 91 at 12 (Aug. 27, 1975). The Tax Court's opinion is sound, and we affirm on the grounds therein stated.