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LEMASTERS v. COMMISSIONER

Docket No. 5930-68.

30 T.C.M. 218 (1971)

T.C. Memo. 1971-47

Forest R. Lemasters v. Commissioner.

United States Tax Court.

Filed March 16, 1971.

Attorney(s) appearing for the Case

F. Pen Cosby, for the petitioner. James J. McGrath, for the respondent.

Memorandum Opinion

DAWSON, Judge:

Respondent determined the following deficiencies in petitioner's Federal income taxes:

  Year                    Amount

  1964 ...............  $4,592.60
  1965 ...............   4,512.08

Certain concessions have been made by the petitioner. The only question presented for decision is whether installment payments of a lump sum made by petitioner pursuant to a written separation agreement qualify...

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