Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent has determined a deficiency of $1,165.07 in petitioners' income tax for 1970. The sole issue for decision is whether two payments of $2,500 each, made by petitioner Harvey W. Heup to his former wife, under a divorce judgment, were periodic payments in discharge of a legal obligation of support imposed upon him because of the marital
Let's get started
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.
