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SIMPSON v. COMMISSIONER

Docket No. 16789-97.

78 T.C.M. 191 (1999)

T.C. Memo. 1999-251

Renee B. Simpson v. Commissioner.

United States Tax Court.

Filed July 29, 1999.

Attorney(s) appearing for the Case

Frederich Earl Liechti, for the petitioner. John M. Zoscak, Jr., for the respondent.

MEMORANDUM OPINION

DEAN, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182.1

Respondent determined deficiencies of $3,063 and $2,750 in petitioner's Federal income taxes for 1994 and 1995, respectively.

The issue for decision is whether petitioner must include payments from her former husband in income under section 71.

Some of the facts were stipulated...

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