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CAIN v. COMMISSIONER

Docket No. 1039-74.

35 T.C.M. 778 (1976)

T.C. Memo. 1976-175

James K. and Linda (Joyal) Cain v. Commissioner.

United States Tax Court.

Filed June 3, 1976.

Attorney(s) appearing for the Case

James K. Cain, pro se, 3 Fernview Ave., North Andover, Mass. Jonathan J. Broome, Jr., for the petitioner Linda (Joyal) Cain. Harris J. Belinkie, for the respondent.

Memorandum Opinion

TANNENWALD, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the year 1972 in the amount of $656.08. Because of petitioners' concessions, the only issue before us is whether $1,300 received by Linda (Joyal) Cain from her former husband constituted alimony income.

This case has been submitted to the Court fully stipulated. Rule 122, Tax Court Rules of Practice and Procedure. The stipulation of facts...

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