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LEWIS v. COMMISSIONER

Docket No. 22160-81.

47 T.C.M. 744 (1983)

T.C. Memo. 1983-770

Bertha F. Lewis v. Commissioner.

United States Tax Court.

Filed December 22, 1983.

Attorney(s) appearing for the Case

Jan G. Halisky, for the petitioner. John S. Winkler and Jane T. Dickinson, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined deficiencies in petitioner's Federal income tax for the taxable years as follows:

     Taxable Year           Amount

        1976 ............... $151
        1977 ...............  662
        1978 ...............  686

The issue for decision concerns whether petitioner's receipt of payments from her former husband pursuant to their divorce decree...

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