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FRYER v. COMMISSIONER

Docket No. 3305-71.

33 T.C.M. 122 (1974)

T.C. Memo. 1974-26

Robert C. and Martha J. Fryer v. Commissioner.

United States Tax Court.

Filed January 30, 1974.

Attorney(s) appearing for the Case

Robert C. Fryer, pro se, Gallows Bay, Christiansted, St. Croix, Virgin Islands. Richard H. Gannon, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1967 in the amount of $1,057.61.

The issues for decision are:

(1) Whether all except $900 of the amount of $4,300 paid to petitioner Martha J. Fryer by her former husband should be taxed to her as alimony, or should an additional $1,700 of the amount be excluded

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