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HELLER v. COMMISSIONER

Docket No. 8273-93.

68 T.C.M. 538 (1994)

T.C. Memo. 1994-423

Madeline Davis Heller v. Commissioner.

United States Tax Court.

Filed August 23, 1994.

Attorney(s) appearing for the Case

Gordon B. Cutler, 4929 Wilshire Blvd., Los Angeles, Calif., for the petitioner. Nancy C. McCurley, for the respondent.

Memorandum Opinion

LARO, Judge:

This case is before the Court pursuant to a petition filed by Madeline Davis Heller for a redetermination of respondent's determination of a deficiency of $3,698.80 in petitioner's 1989 Federal income tax. The sole issue for decision is whether $20,400 received by petitioner in 1989 from her former husband constitutes alimony or child support under section 71.1 We hold that the $20,400 is...

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