BROWN v. COMMISSIONER

Docket No. 4845-70 SC.

31 T.C.M. 194 (1972)

T.C. Memo. 1972-47

Carole F. Brown v. Commissioner.

United States Tax Court.

Filed February 23, 1972.


Attorney(s) appearing for the Case

Carole F. Brown, pro se, 1431 S. Wolf Road, Apt. 338, Wheeling, Ill. Lloyd S. Kamps, for the respondent.


Memorandum Findings of Fact and Opinion

CALDWELL, Commissioner:

Respondent determined a deficiency in petitioner's income tax for 1967 in the amount of $309.12.

The issues for decision are: (1) Whether petitioner must include in her gross income for the year 1967 all payments received by her pursuant to a temporary order for temporary alimony and child support where no specific allocation of an amount for child support was made in the order; (2)...

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