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REICH v. COMMISSIONER

Docket No. 1262-79.

41 T.C.M. 841 (1981)

T.C. Memo. 1981-53

Susan Reich v. Commissioner.

United States Tax Court.

Filed February 10, 1981.

Attorney(s) appearing for the Case

Richard L. Feller, One Dag Hammarskjold Plaza, New York, N.Y., for the petitioner. Norman A. Segal, for the respondent.

Memorandum Opinion

TIETJENS, Judge:

Respondent determined a deficiency of $904.69 in petitioner's Federal income tax for 1974. The issue for our decision is whether the written separation agreement fixed any amount of the payments as child support so that, under section 71(b),1 these amounts would not be includable in petitioner's gross income.2

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