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LEVY v. COMMISSIONER

Docket No. 13440.

7 T.C.M. 272 (1948)

Bertram Levy v. Commissioner.

United States Tax Court.

Entered May 12, 1948.

Attorney(s) appearing for the Case

Sanford Becker, Esq., 11 W. 42nd St., New York, N. Y., for the petitioner. R. O. Carlsen, Esq., for the respondent.

Memorandum Opinion

HARLAN, Judge:

The Commissioner determined a deficiency in petitioner's income tax for 1943 in the sum of $5,855.12.

The question presented is whether periodic payments made by petitioner to his wife in the years 1942 and 1943 pursuant to a separation agreement are deductible under the provisions of sections 22 (k) and 23 (u) of the Internal Revenue Code where no judicial decree of divorce...

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