Memorandum Findings of Fact and Opinion
HARLAN, Judge:
The Commissioner determined a deficiency in the petitioner's income tax for the year 1943 in the amount of $10,249.15. The taxable year 1942 is involved only by reason of the Current Tax Payment Act. We are presented with the question as to whether or not payments of $15,000 in each of the years 1942 and 1943 by petitioner to his wife pursuant to the terms of a separation agreement entered into on April...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
