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CLARKSON v. COMMISSIONER

Docket No. 5387-77.

37 T.C.M. 567 (1978)

T.C. Memo. 1978-129

Donald C. Clarkson and Joan K. Clarkson v. Commissioner.

United States Tax Court.

Filed March 30, 1978.

Attorney(s) appearing for the Case

G. Michael Grow, 40 W. Main St., Ontario, N.Y., for the petitioners. Barry J. Finkelstein, for the respondent.

Memorandum Opinion

TIETJENS, Judge:

Respondent has determined a deficiency of $1,391.30 in petitioners' Federal income tax for 1973. A concession having been made, the remaining issue is whether certain amounts paid to petitioner-wife by her ex-husband are alimony payments includable in petitioners' gross income or child support payments not so includable.

This case has been fully stipulated pursuant to Rule 122, Tax Court Rules of Practice and Procedure...

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