WEBER v. COMMISSIONER

Docket Nos. 5545-77, 9558-77.

42 T.C.M. 220 (1981)

T.C. Memo. 1981-323

Barbara B. Weber v. Commissioner. Herbert N. Weber and Rita G. (Wallsh) Weber v. Commissioner.

United States Tax Court.

Filed June 23, 1981.


Attorney(s) appearing for the Case

Barbara L. deMare, for the petitioner in docket No. 5545-77. John H. Jankoff, for the petitioners in docket No. 9558-77. Robert B. Marino, for the respondent.


Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined deficiencies in petitioners' Federal income tax for the year 1973 in the amount of $448 in Docket No. 5545-77 and $892 in Docket No. 9558-77. The only issue is whether certain payments pursuant to a property settlement agreement providing that the husband will pay "additional support and maintenance to the wife to the extent that any of the children shall attend summer camp" constitute...

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