T.C. Memo. 1999-332 UNITED STATES TAX COURT MARIE A. GONZALES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13602-97. Filed October 1, 1999. Alan R. Adler, for petitioner. Caroline Ades-Pierri and William F. Halley, for respondent. MEMORANDUM OPINION FAY, Judge: Respondent determined deficiencies of $13,656 and $7,131 in petitioner's 1994 and 1995 Federal income taxes, respectively. After concessions, the issue for decision is whether petitioner must include payments from her former husbandPage: 1 2 3 4 5 6 7 8 9 10 11 12 Next
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