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THOMPSON v. COMMISSIONER

Docket No. 4041-66.

50 T.C. 522 (1968)

WILMA THOMPSON, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 27, 1968.

Attorney(s) appearing for the Case

E. Lawrence Merriman, for the petitioner.

John W. Dierker, for the respondent.

OPINION

FEATHERSTON, Judge:

Respondent determined a deficiency in petitioner's income tax for 1963 in the amount of $736.89. The only question presented is whether $3,800 of a total sum of $8,000 received by petitioner in 1963 from Charles Thompson, Jr., her former husband, pursuant to a divorce decree entered January 14, 1963, is taxable to petitioner as alimony under Code section 71.1<...

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