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MOSES v. COMMISSIONER

Docket No. 27160.

18 T.C. 1020 (1952)

FLORENCE B. MOSES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 17, 1952.

Attorney(s) appearing for the Case

B. S. Barron, Esq., for the petitioner.

Robert R. Blasi, Esq., for the respondent.

The respondent determined an income tax deficiency against the petitioner for the year 1944 in the amount of $904.81. The sole question at issue is whether payments received by the petitioner under a separation agreement with her husband were made pursuant to a written instrument incident to a divorce decree. The respondent has conceded that only those payments received after entry of the divorce decree are in issue.

FINDINGS...

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