Docket No. 4778-88.

57 T.C.M. 355 (1989)

T.C. Memo. 1989-224

Judith A. Azenaro v. Commissioner.

United States Tax Court.

Filed May 10, 1989.

Attorney(s) appearing for the Case

Jeremiah W. Doyle, 246 High St., Newburyport, Mass., for the petitioner. Cheryl A. McInroy, for the respondent.

Memorandum Opinion


Respondent determined a deficiency in petitioner's Federal income tax for the years 1983 and 1984 in the amounts of $892 and $968, respectively. The sole issue for decision is whether a letter from petitioner's former husband's attorney and signed by her constitutes a written separation agreement within the meaning of section 71(a)(2).1

Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases