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AZENARO v. COMMISSIONER

Docket No. 4778-88.

57 T.C.M. 355 (1989)

T.C. Memo. 1989-224

Judith A. Azenaro v. Commissioner.

United States Tax Court.

Filed May 10, 1989.

Attorney(s) appearing for the Case

Jeremiah W. Doyle, 246 High St., Newburyport, Mass., for the petitioner. Cheryl A. McInroy, for the respondent.

Memorandum Opinion

TANNENWALD, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for the years 1983 and 1984 in the amounts of $892 and $968, respectively. The sole issue for decision is whether a letter from petitioner's former husband's attorney and signed by her constitutes a written separation agreement within the meaning of section 71(a)(2).1

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