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PAUGH v. COMMISSIONER

Docket No. 7552-74.

35 T.C.M. 1699 (1976)

T.C. Memo. 1976-376

Martha S. Paugh v. Commissioner.

United States Tax Court.

Filed December 6, 1976.

Attorney(s) appearing for the Case

Martha S. Paugh, pro se, 411 N. Riverside Dr., Neptune, N.J. Kenneth G. Gordon, for the respondent.

Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined a deficiency of $448.91 in petitioner's Federal income tax for the taxable year 1971. The issue for decision is whether the entire amount of payments received by petitioner from her husband under a support order is includable in her gross income under section 71.1

Findings of Fact

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