JONES v. COMMISSIONER

Docket No. 85204.

20 T.C.M. 1385 (1961)

T.C. Memo. 1961-266

Clyda T. Jones v. Commissioner.

United States Tax Court.

Filed September 21, 1961.


Attorney(s) appearing for the Case

Thomas E. Smail, Jr., Esq., for the petitioner. Cyrus A. Johnson, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

Respondent determined a deficiency in income tax in the amount of $267.66 for the year 1957. Petitioner claims that she overpaid her tax for that year in the amount of $126.

The issues are:

1. Are payments of $100 per month received by petitioner from her former husband during 1957 taxable as alimony?

2. Did petitioner provide more than one-half of the support for her minor son during the year 1957...

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