MEMORANDUM OPINION
SWIFT, Judge.
Respondent determined a $3,664 deficiency in petitioner's 2006 Federal income tax.
The issue for decision is how much of the $24,700 in support payments petitioner received from her ex-husband in 2006 should be treated as taxable alimony income.
Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules...
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.