1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 31 T.C.M.
  5. 31 T.C.M. 1247 (1972)
 

HEWITT v. COMMISSIONER

Docket No. 280-71.

31 T.C.M. 1247 (1972)

T.C. Memo. 1972-251

Homer H. Hewitt, III and Patricia Delp Hewitt v. Commissioner.

United States Tax Court.

Filed December 21, 1972.

Attorney(s) appearing for the Case

Homer H. Hewitt, III, pro se, 323 Old Gulph Road, Haverford, Pa. Mary Ann Hagan, for the respondent.

Memorandum Opinion

TIETJENS, Judge:

The Commissioner determined a deficiency in income tax for the year 1966 in the amount of $956.85.

The only question to be decided is the correctness of the Commissioner's determination "that the amount of $4,800.00 which you received in 1966 from Patricia D. Hewitt's former husband, Otis R. Lail, Jr., pursuant to separation agreement entered into prior to divorce is includable in your gross income under section...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases