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SCOTT v. COMMISSIONER

Docket No. 2971-70 SC.

30 T.C.M. 67 (1971)

T.C. Memo. 1971-14

Ann R. Scott (Formerly Ann R. Philleo) v. Commissioner.

United States Tax Court.

Filed January 20, 1971.

Attorney(s) appearing for the Case

Ann R. Scott, pro se, 2740 Beauclerc Road, Jacksonville, Fla. Frank B. Metcalf, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in petitioner's income tax for 1965 in the amount of $161.41. The question is whether certain payments which she received from her former husband were "alimony" within the meaning of section 711 or were, in part, amounts paid for the support of her children.

Findings of Fact

Ann R. Scott, formerly Ann R. Philleo (hereinafter...

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