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LEVINE v. COMMISSIONER

Docket No. 639-66.

26 T.C.M. 531 (1967)

T.C. Memo. 1967-114

Harold E. Levine and Carol C. Levine v. Commissioner.

United States Tax Court.

Filed May 22, 1967.

Attorney(s) appearing for the Case

Lawrence C. Zalcman, 84 State St., Boston, Mass., for the petitioners. Rufus E. Stetson, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for 1963 in the amount of $427.41 and asserts an addition to the tax under section 6653(a)1 in the amount of $21.37.

The issues involved are:

(1) Did a decree entered in 1965 retroactively modify a divorce decree entered in 1961 so that payments received by petitioner in 1963 constituted...

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