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HEATH v. COMMISSIONER

Docket No. 467-77.

40 T.C.M. 889 (1980)

T.C. Memo. 1980-301

Susan Heath v. Commissioner.

United States Tax Court.

Filed August 7, 1980.

Attorney(s) appearing for the Case

Jeffrey A. Galant, 122 East 42nd St., New York, N.Y., for the petitioner. Joan Ronder Domike, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined a deficiency in petitioner's income tax of $3,265 for the taxable year 1973. In an amendment to his answer, respondent claimed an increased deficiency in the amount of $864, for a total deficiency of $4,129.

The only issues presented for our consideration are: (1) whether petitioner received alimony during 1973 from her husband...

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