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STEVENS v. COMMISSIONER

Docket No. 18158-80.

44 T.C.M. 220 (1982)

T.C. Memo. 1982-352

Ben D. Stevens and Patricia D. Stevens v. Commissioner.

United States Tax Court.

Filed June 22, 1982.

Attorney(s) appearing for the Case

George A. Young, for the petitioners. Ana G. Cummings, Josephine M. Patterson, and James N. Mullen, for the respondent.

Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined a deficiency in petitioners' Federal income taxes for the year 1977 in the amount of $3,218. The issue is whether any part of the amounts received by petitioner Patricia D. Stevens pursuant to a separation agreement and divorce decree is child support excludable from income under section 71(b), Internal Revenue Code of 1954.1

Findings of Fact...

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