Memorandum Opinion
FISHER, Judge:
This proceeding involves a deficiency in income tax determined against petitioners for the taxable year 1953 in the amount of $464.96.
The issue presented involves the question of whether or not certain amounts received by the petitioner-wife from her former husband pursuant to the separation and property settlement agreement entered into by them and made a part of their divorce decree were periodic alimony payments...
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.
