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LOWE v. COMMISSIONER

Docket No. 2069-80.

42 T.C.M. 334 (1981)

T.C. Memo. 1981-350

Augustus G. and Zelda Lowe v. Commissioner.

United States Tax Court.

Filed July 6, 1981.

Attorney(s) appearing for the Case

Augustus G. Lowe and Zelda Lowe, pro se, Farmington, N.M. Helen T. Repsis, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency of $1,202 in petitioners' Federal income tax for the year 1975. The issue for decision in this case is whether amounts received by Zelda Lowe out of the Naval retirement benefits of her former husband (1) paid directly to her and (2) for the education of their children constitute taxable income to petitioners under section 61.1

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