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MILLER v. COMMISSIONER

Docket No. 5467-71.

32 T.C.M. 570 (1973)

T.C. Memo. 1973-131

Nancy Cole Miller v. Commissioner.

United States Tax Court.

Filed June 18, 1973.

Attorney(s) appearing for the Case

Robert J. Fetterman, 209 Robinson Bldg., Elyria, Ohio, for the petitioner. Buckley D. Sowards, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioner's income tax for the calendar year 1968 in the amount of $1,130.93.

The issue for decision is whether payments made to petitioner in 1968 by her former husband are includable in her gross income as alimony under the provisions of section 71.1

Findings of Fact

Some of the facts have been stipulated and...

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