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  5. 44 T.C.M. 124 (1982)
 

HENRY v. COMMISSIONER

Docket Nos. 9103-80, 14814-80.

44 T.C.M. 124 (1982)

T.C. Memo. 1982-334

Lee Swink Henry and Saress Dawson Henry v. Commissioner. Thomas G. Strealdorf and June G. Strealdorf v. Commissioner.

United States Tax Court.

Filed June 16, 1982.

Attorney(s) appearing for the Case

Janice Burns King, for the petitioners in docket No. 9103-80. Joseph H. Fowler, Douglasville, Ga., for the petitioners in docket No. 14814-80. Bonnie L. Cameron, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined a deficiency of $2,015.00 in the Federal income tax of Lee and Saress Henry for 1977 and a deficiency of $2,082.00 in the Federal income tax of Thomas and June Strealdorf for 1977. After concessions by Mr. and Mrs. Strealdorf, the sole issue for decision is whether payments made by Mr. Strealdorf to his former wife, Mrs. Henry, are alimony or child support.

Findings...

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