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BUDD v. COMMISSIONER

Docket No. 8829.

7 T.C. 413 (1946)

ROBERT W. BUDD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 30, 1946.

Attorney(s) appearing for the Case

T. G. Thompson, Esq., for the petitioner.

Howard Kohn, Esq., for the respondent.

Respondent determined a deficiency in petitioner's income and victory tax liability for the year ended December 31, 1943, in the sum of $1,493.63.1 That part of the deficiency thus determined is here at issue which arises by reason of the respondent's determination that $2,400 out of $6,000 deducted by petitioner as alimony payments was not an allowable deduction under the provisions of section 23 (u) of the Internal Revenue Code as added by section...

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