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WAXLER v. COMMISSIONER

Docket No. 973-77.

39 T.C.M. 355 (1979)

T.C. Memo. 1979-425

Esther Waxler v. Commissioner.

United States Tax Court.

Filed October 11, 1979.

Attorney(s) appearing for the Case

Esther Waxler, pro se., Los Angeles, Calif. Rebecca T. Hill, for the respondent.

Memorandum Opinion

CHABOT, Judge:

This proceeding is before us on respondent's motion for summary judgment. The issue for our decision is whether respondent's motion should be granted because petitioner is collaterally estopped by a prior judgment from denying that certain amounts received during 1973 were includible in gross income as alimony.1

Respondent determined a deficiency in Federal individual income tax against...

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