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HILGEMEIER v. COMMISSIONER

Docket No. 4777-62.

42 T.C. 496 (1964)

HELEN L. HILGEMEIER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 9, 1964.

Attorney(s) appearing for the Case

Robert E. Johnson, for the petitioner.

George H. Becker, for the respondent.

SCOTT, Judge:

Respondent determined a deficiency in petitioner's income tax for the calendar year 1961 in the amount of $516.49.

The only issue for decision is whether the amount of $2,000 paid by Edward H. Hilgemeier to petitioner during the year 1961 pursuant to a decree of divorce entered April 7, 1961, is includable in petitioner's income.

FINDINGS OF FACT

Some of the facts have been stipulated...

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