LUST v. COMMISSIONER

Docket No. 1236-68.

30 T.C.M. 281 (1971)

T.C. Memo. 1971-67

Saralee Lust v. Commissioner.

United States Tax Court.

Filed April 12, 1971.


Attorney(s) appearing for the Case

Robert E. Kovacevich, Suite 703 Lincoln Bldg., Spokane, Wash., for the petitioner. Vivian T. Martinez, Jr., for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined the following deficiencies in petitioner's Federal income taxes:

  Year                  Amount

  1962 ...............   $385
  1963 ...............    383
  1964 ...............    304

The only issue for decision is whether payments received during the years 1962 through 1964 by petitioner from her former husband, pursuant to the terms of a divorce...

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