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MIVEC v. COMMISSIONER

Docket No. 12158-79.

43 T.C.M. 24 (1981)

T.C. Memo. 1981-695

Margaret E. Mivec v. Commissioner.

United States Tax Court.

Filed December 7, 1981.

Attorney(s) appearing for the Case

J. Randall Aikman, 151 North Delaware St., Indianapolis, Ind., for the petitioner. Deborah Gehring, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON: Judge:

The Commissioner determined a deficiency of $461.05 in the petitioner's Federal income tax for 1976. The sole issue for decision is whether the payments which the petitioner received in 1976 from her former husband were alimony payments includable in her gross income.

Findings of Fact

Some of the facts have been stipulated, and those facts are so found.

The petitioner, Margaret...

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