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COTHRAN v. COMMISSIONER

Docket No. 4090-72.

33 T.C.M. 547 (1974)

T.C. Memo. 1974-109

Josephine D. Cothran v. Commissioner.

United States Tax Court.

Filed May 1, 1974.

Attorney(s) appearing for the Case

Ottway Burton, for the petitioner. Eric B. Jorgensen, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The respondent determined a deficiency of $919.29 in the petitioner's 1968 Federal income tax. The first issue we must decide is whether the petitioner is entitled to exclude from her gross income certain payments received from her former husband under section 71(b) of the Internal Revenue Code of 1954.1 We must also determine to what extent the petitioner may deduct interest...

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