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LERNER v. COMMISSIONER

Docket No. 2400-70 SC.

30 T.C.M. 783 (1971)

T.C. Memo. 1971-190

Toby J. Lerner v. Commissioner.

United States Tax Court.

Filed August 4, 1971.

Attorney(s) appearing for the Case

Toby J. Lerner, pro se, 44-59 Kissena Blvd., Flushing, N. Y. Harvey R. Poe, for the respondent.

Memorandum Findings of Fact and Opinion

INGOLIA, Commissioner:

The respondent determined a deficiency in the petitioner's income tax for the calendar year 1967 in the amount of $205.49. The issue before the Court is whether payments of $30 a week totalling $1,170 made by the petitioner's former husband constituted income to the petitioner under section 71(a)(3) of the Internal Revenue Code of 1954.1

Findings of Fact...

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