YOAKUM v. COMMISSIONER

Docket No. 2045-80.

82 T.C. 128 (1984)

JACK R. YOAKUM, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 23, 1984.


Attorney(s) appearing for the Case

Jack R. Yoakum, pro se.

Patrick E. McGinnis, for the respondent.


PARKER, Judge:

Respondent determined a deficiency of $978.23 in petitioner's Federal income tax for taxable year 1977. The issue for our decision is whether petitioner is entitled to a deduction under section 2151 for certain payments made to his former wife pursuant to a divorce decree.

FINDINGS OF FACT

Some of the facts have been stipulated and are so found. The stipulation of facts and exhibits attached thereto...

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