MOORE v. COMMISSIONER

Docket No. 15851-85.

57 T.C.M. 790 (1989)

T.C. Memo. 1989-306

Catherine H. Moore v. Commissioner.

United States Tax Court.

Filed June 22, 1989.


Attorney(s) appearing for the Case

Richard F. McDivitt, 623 N. Harvey, Oklahoma City, Okla., and Kevin D. Watley, for the petitioner. Bruce K. Meneely, for the respondent.


Memorandum Opinion

HAMBLEN, Judge:

This case is before us on petitioner's motion for litigation costs pursuant to Rule 2311 and section 7430.2

At the time the petition was filed in this case the following three issues remained unresolved:

1. Whether payments received by petitioner from her former husband were includible in her gross income as payments in the nature of support;

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