Legal Opinion
Cooper v. Commissioner
United States Tax Court
Decided December 29, 1967No. Docket No. 6161-65Unpublished
1Opinion of the Court
Jean Cooper v. Commissioner.
Cooper v. Commissioner
Docket No. 6161-65.
United States Tax Court
T.C. Memo 1967-260; 1967 Tax Ct. Memo LEXIS 1; 26 T.C.M. (CCH) 1342; T.C.M. (RIA) 67260;
December 29, 1967
Jean Cooper, pro se, 111 S. Hercules St., Clearwater, Fla. Vernon J. Owens, for the respondent.
MULRONEY
Memorandum Opinion
MULRONEY, Judge: The respondent determined a deficiency in petitioner's 1962 income tax in the amount of $514.99. The sole question to be decided is whether payments received by petitioner in 1962 pursuant to a written agreement are includable in her taxable income as alimony…
2Cases cited5 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Shomaker v. CommissionerUnited States Tax Court · 1962
- Jerry Lester v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
- Lester v. CommissionerUnited States Tax Court · 1959
- United States v. Elizabeth W. LarsonCourt of Appeals for the Fifth Circuit · 1963