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GERLACH v. COMMISSIONER

Docket No. 4876-68.

55 T.C. 156 (1970)

EDITH M. GERLACH, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 28, 1970.

Attorney(s) appearing for the Case

J. D. Hartwig, for the petitioner.

Patrick R. McKenzie, for the respondent.

SCOTT, Judge:

Respondent determined a deficiency in petitioner's income tax for the calendar year 1966 in the amount of $1,458.96. The only issue for decision is whether $10,000 received by petitioner from her former husband is includable in her taxable income under section 71(a)(1) and (c) (2) of the Internal Revenue Code of 1954.1

Some of the facts have been stipulated and are...

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