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COLE v. COMMISSIONER

Docket No. 2379-69.

30 T.C.M. 308 (1971)

T.C. Memo. 1971-74

Lois A. Cole v. Commissioner.

United States Tax Court.

Filed April 15, 1971.

Attorney(s) appearing for the Case

Richard H. Frank, Jr., 7th Floor, Third National Bank Bldg., Nashville, Tenn., for the petitioner. John M. Wylie, for the respondent.

Memorandum Opinion

DAWSON, Judge:

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

  Year                     Amount

  1965 .................   $441.79
  1966 .................    383.20
  1967 .................    426.22

The only issue presented for decision is whether the payment of certain life insurance premiums by petitioner's former husband constituted alimony includable in her gross...

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