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pay. See sec. 61(a)(11); Jones v. Commissioner, 82 T.C. 586
(1984).
Respondent's position is not sustained, and petitioner may
exclude from income amounts received in 1997 as a division of
property incident to divorce.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
for petitioner.
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Last modified: May 25, 2011