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FOSBURG v. COMMISSIONER

Docket No. 2954-70 SC.

30 T.C.M. 773 (1971)

T.C. Memo. 1971-186

Jeanette Fosburg v. Commissioner.

United States Tax Court.

Filed August 3, 1971.

Attorney(s) appearing for the Case

Jeanette Fosburg, pro se, 401 Adelberg Lane, Cedarhurst, N. Y. Steven B. Nagler, for the respondent.

Memorandum Findings of Fact and Opinion

INGOLIA, Commissioner:

The respondent determined a deficiency in the petitioner's income tax for the calendar year 1966 in the amount of $319.10. The issue before the Court is whether payments totalling $1,150 made by the petitioner's former husband constituted income to the petitioner under section 71(a)(3) of the Internal Revenue Code of 1954.1

Findings of Fact

Some...

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