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FRYER v. COMMISSIONER

Docket No. 6004-68.

28 T.C.M. 1267 (1969)

T.C. Memo. 1969-244

Martha W. Collord Fryer v. Commissioner.

United States Tax Court.

Filed November 17, 1969.

Attorney(s) appearing for the Case

Martha W. Collord Fryer, pro se, 373 E. R. D. No. 3, Cuba, N. Y. John E. White, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $228 in petitioner's income tax for the year 1966. The sole issue is whether $2,600 of a total of $5,200 paid to petitioner by her former husband should be taxed to her as alimony or excluded from her income as child support pursuant to the terms of section 71(a)(1) and (b).1

Findings of Fact

Some of the facts are...

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