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HECKAMAN v. COMMISSIONER

Docket No. 5829-99.

79 T.C.M. 1643 (2000)

T.C. Memo. 2000-85

Mary K. Heckaman v. Commissioner.

United States Tax Court.

Filed March 13, 2000.

Attorney(s) appearing for the Case

John J. Wernet, for the petitioner. Angela J. Kennedy, for the respondent.

MEMORANDUM OPINION

ARMEN, Special Trial Judge:

Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1995 in the amount of $5,970. After a concession by respondent,1 the issue for decision is whether certain payments received by petitioner are includable in her gross income as alimony under section 71.2 We hold that...

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