HESSE v. COMMISSIONER

Docket No. 9586.

5 T.C.M. 781 (1946)

Frank M. Hesse v. Commissioner.

United States Tax Court.

Entered September 11, 1946.


Attorney(s) appearing for the Case

Lee W. Eckels, Esq., for the petitioner. Stanley L. Drexler, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HARRON, Judge:

The respondent determined a deficiency in income and victory tax for the year 1943 in the amount of $4,821.67. The respondent held that payments made to a divorced wife, Tuckie G. Hesse, in the years 1942 and 1943; and payments made to another divorced wife, Edith R. Hesse, in the year 1943 did not constitute allowable deductions under section 23 (u) of the Internal Revenue Code.

Petitioner filed...

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