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GLORIA P. JOHNSON v. COMMERCIAL OF INTERNAL REVENUE

Docket No. 1386-64.

45 T.C. 530 (1966)

GLORIA P. JOHNSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 10, 1966.

Attorney(s) appearing for the Case

John B. Callahan, for the petitioner.

Helen A. Viney and James F. Hanley, for the respondent.

OPINION

MULRONEY, Judge:

Respondent determined a deficiency in petitioner's income tax in the amount of $254 for 1960. The only issue is whether the amount of $3,900 received by petitioner in 1960 from her former husband pursuant to 1956 divorce decree represents alimony taxable to petitioner under section 71(a) of the Internal Revenue Code of 1954,1 or whether, under a 1964 court order retroactively correcting the original...

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