TURKOGLU v. COMMISSIONER

Docket No. 79950.

36 T.C. 552 (1961)

DOROTHY TURKOGLU, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 20, 1961.


Attorney(s) appearing for the Case

Dorothy Turkoglu, pro se.

Albert Squire, Esq., for the respondent.


MULRONEY, Judge:

The respondent determined a deficiency of $183.51 in petitioner's income tax for the year 1957. The issue for decision is whether any part of $819 of support payments received by petitioner in 1957 from her husband was a sum fixed by a court order as a sum payable for the support of their minor child within the meaning of section 71(b) of the Internal Revenue Code of 1954.1

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