Legal Opinion
Archambault v. Commissioner
United States Tax Court
Decided August 18, 1970No. Docket No. 4686-69 SCUnpublished
1Opinion of the Court
Dorothy E. Archambault v. Commissioner.
Archambault v. Commissioner
Docket No. 4686-69 SC.
United States Tax Court
T.C. Memo 1970-234; 1970 Tax Ct. Memo LEXIS 125; 29 T.C.M. (CCH) 1002; T.C.M. (RIA) 70234;
August 18, 1970, Filed
Leslie Marcus, for the petitioner. Edward DeFranceschi, for the respondent.
DAWSON
Memorandum Opinion
DAWSON, Judge: Respondent determined a deficiency of $228.57 in petitioner's Federal income tax for the year 1967. The only issue for decision is whether petitioner is entitled to exclude from her income, as child support under section 71, 1 any portion of the $3,380 received…
2Cases cited9 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Freeman v. SieveMassachusetts Supreme Judicial Court · 1949
- Arthur G. B. Metcalf v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1965
- Thomson v. CommissionerUnited States Tax Court · 1964
- Gotthelf v. CommissionerUnited States Tax Court · 1967
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