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ESTATE OF GARY v. COMMISSIONER

Docket No. 7078-89.

61 T.C.M. 1762 (1991)

T.C. Memo. 1991-38

Estate of Melinda M. Gary, Deceased, Suzan Young, Personal Representative v. Commissioner.

United States Tax Court.

Filed January 31, 1991.

Attorney(s) appearing for the Case

Allan B. Solomon, 7777 Glades Rd., Boca Raton, Fla., for the petitioner. James P. Dawson, for the respondent.

Memorandum Opinion

COHEN, Judge:

Respondent determined a deficiency of $3,821 in decedent's Federal income tax for 1985. The sole issue for decision is whether a payment of $13,088 pursuant to a judgment of dissolution of decedent's marriage is includable in decedent's taxable income for 1985. Unless otherwise indicated, all section references are to the Internal Revenue Code as amended and in effect for the year in issue, and all Rule references are to...

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