1. Home
  2. Browse Decisions
  3. T.C.
  4. 79 T.C.
  5. 79 T.C. 415 (1982)
 

GRAHAM v. COMMISSIONER

Docket No. 18973-80.

79 T.C. 415 (1982)

FRANCES GRAHAM, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 30, 1982.

Attorney(s) appearing for the Case

Rocco J. Celebrezzee, for the petitioner.

Ferdinand J. Lotz III, for the respondent.

OPINION

SIMPSON, Judge:

The Commissioner determined the following deficiencies in the petitioner's Federal income taxes:


   Year               Deficiency

   1975 ............... $1,590
   1976 ...............  1,804
   1977 ...............  2,093

The issue for decision is whether certain payments received by the petitioner from her former husband pursuant to a 1974...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases