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TOOLE v. COMMISSIONER

Docket No. 2494-72.

33 T.C.M. 1304 (1974)

T.C. Memo. 1974-280

Dorothy Toole v. Commissioner.

United States Tax Court.

Filed October 31, 1974.

Attorney(s) appearing for the Case

Dorothy Toole, pro se, 1814 Devonshire Rd., Hauppauge, Long Island, N.Y. Steedly Young, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency of $781.34 in petitioner's Federal income tax for 1969. The issue is whether payments made in 1969 to petitioner by her husband are excludable from her income as payments for child support under section 71(b).1

Findings of Fact

At the time this proceeding was initiated, petitioner Dorothy Toole (hereinafter petitioner...

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