Memorandum Findings of Fact and Opinion
POWELL, Special Trial Judge:
This case was assigned and heard pursuant to section 7443A(b)(3) and Rule 180 et seq.
Respondent determined a deficiency in petitioner's Federal income tax for 1985 in the amount of $2,597.
The issue for decision is whether certain amounts received by petitioner from her former husband constitute taxable alimony or nontaxable child support....
Let's get started
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.