BECK v. COMMISSIONER

Docket No. 2250-81.

44 T.C.M. 989 (1982)

T.C. Memo. 1982-499

Mary K. Beck v. Commissioner.

United States Tax Court.

Filed August 30, 1982.


Attorney(s) appearing for the Case

Harland M. Britz, 340 Spitzer Bldg., Toledo, Ohio, for the petitioner. Joan J. Fahlgren, for the respondent.


Memorandum Opinion

WHITAKER, Judge:

Respondent determined deficiencies in petitioner's income tax for the years 1977 and 1978 in the amounts respectively of $516 and $517. The sole issue for decision is whether certain mortgage payments made by petitioner's former husband during these years are taxable to petitioner as alimony under section 71.1

The case was submitted...

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