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TYRER v. COMMISSIONER

Docket No. 3562-80.

77 T.C. 577 (1981)

MYRTLE M. TYRER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 16, 1981.

Attorney(s) appearing for the Case

Donald W. Pemberton, for the petitioner.

Cynthia M. Odle-Schlechty, for the respondent.

OPINION

FAY, Judge:

Respondent determined a deficiency of $4,959.60 in petitioner's Federal income tax for 1975. The issue is whether petitioner must include in her gross income under section 71(a)(1)1 certain benefits received from her former husband.

All the facts have been stipulated and are found accordingly.

Petitioner Myrtle M. Tyrer resided in Germantown, Tenn., when she filed her petition in this...

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