Antoinette J. Dato-Nodurft - Page 1

                                 T.C. Memo. 2004-119                                  

                               UNITED STATES TAX COURT                                

                      ANTOINETTE J. DATO-NODURFT, Petitioner v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 17983-02.            Filed May 17, 2004.                    

               Antoinette J. Dato-Nodurft, pro se.                                    
               Monica J. Miller, for respondent.                                      

                                 MEMORANDUM OPINION                                   

               WELLS, Chief Judge:  Respondent determined a deficiency of             
          $2,795.40 in petitioner’s Federal income tax for 2000.  The issue           
          to be decided is whether a certain payment to petitioner by her             
          former husband pursuant to a separation agreement constitutes               
          alimony that is includable in her income under section 71.  All             
          section references are to the Internal Revenue Code, as amended,            

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