Lawrence H. Heller v. Commissioner of Internal Revenue Service

103 F.3d 138 78 A.F.T.R.2d 96 -7610, 97-1 USTC P 50,193 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Lawrence H. HELLER, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 95-70481. United States Court of Appeals, Ninth Circuit. Argued and Submitted Nov. 4, 1996. Decided Dec. 06, 1996. Before: GOODWIN, WIGGINS, and NOONAN, Circuit Judges. 1 MEMORANDUM * 2 Lawrence H. Heller appeals two Tax Court rulings in a judgment covering several tax years. First, Mr. Heller appeals the Tax Court determination that $23,500 he received in 1984 was income and not a loan. Second, Mr. Heller appeals the Tax Court's determination that $5,000 of payments he made to his former spouse in 1986 were child support and not alimony. We affirm that the $23,500 was income in 1984; and remand for redetermination whether the $5,000 was child support in 1986. I. $23,500 3 In 1984 Mr. Heller worked as a tax attorney in a law firm and received $23,500 either as…