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SMITH v. COMMISSIONER

Docket No. 593-70.

30 T.C.M. 1114 (1971)

T.C. Memo. 1971-258

Sally Ann James Smith v. Commissioner.

United States Tax Court.

Filed October 5, 1971.

Attorney(s) appearing for the Case

Sally Ann James Smith, pro se, 265 Pearl St., Jackson, Ohio. Eugene M. Corbin, for the respondent.

Memorandum Opinion

QUEALY, Judge:

The respondent determined a deficiency in the Federal income tax due from the petitioner for the taxable year 1968 in the amount of $1,226.79.

The only issue presented for decision is whether petitioner is required under section 71(a)(2)1 to include in her gross income, as alimony, the entire amount she received during 1968 pursuant to a separation agreement.

An additional issue...

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