United States Tax Court July 31, 1986, Docket Nos. 12940-84, 14596-84. (Finn v. Commissioner)

JOHN GERARD FINN AND BELINDA JO FINN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ANNA V. FINN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Finn v. Commissioner Docket Nos. 12940-84, 14596-84. United States Tax Court T.C. Memo 1986-332; 1986 Tax Ct. Memo LEXIS 273; 51 T.C.M. (CCH) 1654; T.C.M. (RIA) 86332; July 31, 1986. *273 H and W were divorced in 1977.