Memorandum Opinion
NIMS, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for 1989 in the amount of $4,386. The issue for decision is whether a State court's reservation of jurisdiction to modify or terminate spousal support payments on grounds of changed financial circumstances violates the minimum term rule of section 71(f)(1).
Unless otherwise indicated, all section references are to the Internal Revenue Code in effect...
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.
