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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