SCHILLING v. COMMISSIONER OF INTERNAL REVENUE
T.C. Memo. 2012-256
SHARON F. SCHILLING, Petitioner
COMMISSIONER OF INTERNAL REVENUE, Respondent.
Docket No. 23399-08.
United States Tax Court.
Filed September 5, 2012.
Respondent determined a $3,664 deficiency in petitioner's 2006 Federal income tax.
The issue for decision is how much of the $24,700 in support payments petitioner received from her ex-husband in 2006 should be treated as taxable alimony income.
Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.Background
This case was submitted under Rule 122. The stipulated facts are so found. At the time of filing the petition, petitioner resided in North Carolina.