Memorandum Opinion
TANNENWALD, Judge:
Respondent determined a deficiency of $34,197 in petitioner's Federal income tax for the year 1983. After concessions, the sole issue for decision is whether, and to what extent, arrearage payments made by petitioner represent deductible alimony payments or nondeductible child support payments.
This case has been submitted fully stipulated, and the stipulation of facts and the attached exhibits are incorporated...
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.
