In this consolidated proceeding, deficiencies in petitioner's income taxes for the years 1947, 1948, and 1949 in the amounts of $275, $276, and $276, respectively, have been determined by the respondent.
The deficiencies were determined because respondent concluded that payments made to the petitioner, or for her benefit, by her former husband under an agreement of separation were taxable to petitioner under section 22 (k) of the Internal Revenue Code following the...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
