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LaBOW v. COMMISSIONER

Docket Nos. 5061-79, 15869-79.

46 T.C.M. 777 (1983)

T.C. Memo. 1983-417

Myrna LaBow v. Commissioner. Ronald LaBow v. Commissioner.

United States Tax Court.

Filed July 20, 1983.

Attorney(s) appearing for the Case

Myrna LaBow, pro se in docket No. 5061-79. Ronald LaBow, pro se in docket No. 15869-79, New York, N.Y. Paulette Segal, for the respondent.

Memorandum Findings of Fact and Opinion

NIMS, Judge:

The Court consolidated these cases for trial, briefing and opinion.

These cases concern payments made by Ronald LaBow (Ronald) to or for the benefit of Myrna LaBow (Myrna) and their children. The question is whether the payments constitute alimony and are includible in Myrna's income under section 71(a),1 and are deductible from Ronald's income under section 215.

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