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GONZALES v. COMMISSIONER

Docket No. 13602-97.

78 T.C.M. 527 (1999)

T.C. Memo. 1999-332

Marie A. Gonzales v. Commissioner.

United States Tax Court.

Filed October 1, 1999.

Attorney(s) appearing for the Case

Alan R. Adler, for the petitioner. Caroline Ades-Pierri and William F. Halley, for the respondent.

MEMORANDUM OPINION

FAY, Judge:

Respondent determined deficiencies of $13,656 and $7,131 in petitioner's 1994 and 1995 Federal income taxes, respectively. After concessions, the issue for decision is whether petitioner must include payments from her former husband in income under section 71.1 The controversy concerns the character of pendente lite support payments that petitioner received in a divorce proceeding.

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