1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 69 T.C.M.
  5. 69 T.C.M. 2792 (1995)
 

SULLIVAN v. COMMISSIONER

Docket No. 7759-94.

69 T.C.M. 2792 (1995)

T.C. Memo. 1995-240

Donna Hayes Sullivan v. Commissioner.

United States Tax Court.

Filed June 5, 1995.

Attorney(s) appearing for the Case

Raymond A. Snow, Somerville, Mass., for the petitioner. Paul Colleran, for the respondent.

Memorandum Opinion

COUVILLION, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182.1

Respondent determined a deficiency of $1,765 in Federal income tax and an accuracy-related penalty under section 6662(a) of $353 for petitioner's 1990 tax year.

The issues for decision are: (1) Whether payments received by petitioner from her former husband constituted taxable alimony...

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