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MANE v. COMMISSIONER

Docket No. 359-70 SC.

30 T.C.M. 35 (1971)

T.C. Memo. 1971-4

Daniel De Mane and Isabel De Mane v. Commissioner.

United States Tax Court.

Filed January 7, 1971.

Attorney(s) appearing for the Case

Daniel De Mane and Isabel De Mane, pro se, 271 King St., Port Chester, N. Y. Michael A. Menillo, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $577.22 in petitioners' income tax for the year 1966. The sole issue is whether certain amounts received by petitioner Isabel De Mane from her former husband pursuant to a separation agreement must be included in her income under the provisions of section 71(a) or constitute child support payments not includable in her income1 under...

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