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ARCHAMBAULT v. COMMISSIONER

Docket No. 4686-69 SC.

29 T.C.M. 1002 (1970)

T.C. Memo. 1970-234

Dorothy E. Archambault v. Commissioner.

United States Tax Court.

Filed August 18, 1970.

Attorney(s) appearing for the Case

Leslie Marcus, for the petitioner. Edward DeFranceschi, for the respondent.

Memorandum Opinion

DAWSON, Judge:

Respondent determined a deficiency of $228.57 in petitioner's Federal income tax for the year 1967. The only issue for decision is whether petitioner is entitled to exclude from her income, as child support under section 71,1 any portion of the $3,380 received during 1967 from her husband, from whom she was separated.

All of the facts have been stipulated. The stipulation of facts and...

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