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NEWBURGER v. COMMISSIONER

Docket No. 3075-71.

61 T.C. 457 (1974)

ANDREW M. NEWBURGER AND SHIRLEY P. NEWBURGER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 15, 1974.

Attorney(s) appearing for the Case

Richard H. Wels, for the petitioners.

Ronald A. Wagenheim, for the respondent.

QUEALY, Judge:

Respondent has determined deficiencies in the Federal income tax of petitioners for the taxable years 1965 through 1968 in the amounts of $5,394.11, $5,460, $5,460, and $5,869.50, respectively.

The sole question for our decision is whether certain payments made by petitioner Andrew Newburger to his former wife, Barbara Newman, pursuant to a New York annulment decree qualify as alimony under section 71(a)(1)1

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