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GRUTMAN v. COMMISSIONER

Docket No. 20010-80.

80 T.C. 464 (1983)

DORIANE K. GRUTMAN, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 23, 1983.

Attorney(s) appearing for the Case

Jeffrey T. Strauss, for the petitioner.

Ann Hintermeister, for the respondent.

OPINION

NIMS, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1976 of $2,990. The issue for decision is whether certain cooperative assessments paid by petitioner's ex-husband constitute alimony includable in petitioner's income under section 71.1

All of the facts have been stipulated and are found accordingly.

Petitioner...

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