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SMART v. COMMISSIONER

Docket No. 7253-70SC.

30 T.C.M. 1237 (1971)

T.C. Memo. 1971-292

Alice Louise Smart v. Commissioner.

United States Tax Court.

Filed November 11, 1971.

Attorney(s) appearing for the Case

Alice Louise Smart, pro se, 3376 Curtis Drive, #103 Hillcrest Heights, Md. Robert S. Erickson, for the respondent.

Memorandum Opinion

SACKS, Commissioner:

Respondent determined deficiencies of $207.79 and $275.20 in petitioner's Federal income tax for the years 1965 and 1966, respectively. The only issue for decision is whether certain sums paid to petitioner by her former husband during the years 1965 and 1966 pursuant to a Court Order for Support constitute alimony includable in her gross income under section 71(a),1 or child support excludable...

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