Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The respondent determined a deficiency of $707.60 in the petitioner's 1966 Federal income tax. The issue for decision is whether support payments made to the petitioner by her husband pursuant to a State court decree awarding such payments for her support only are taxable to her where there has been neither a decree of divorce or of separate maintenance, nor a written separation agreement.
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.
