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TERRELL v. COMMISSIONER

Docket No. 15682.

7 T.C.M. 615 (1948)

Alfred Terrell v. Commissioner.

United States Tax Court.

Entered August 26, 1948.

Attorney(s) appearing for the Case

Raymond E. Hackett, Esq., 1 Atlantic St., Stamford, Conn., and William H. Timbers, Esq., for the petitioner. Stephen P. Cadden, Esq., for the respondent.

Memorandum Opinion

OPPER, Judge:

This proceeding was brought for a redetermination of a deficiency of $11,881.72 in petitioner's income tax for 1943.

The only issue is whether payments made by petitioner to his estranged wife in the years 19421 and 1943, pursuant to a separation agreement, are deductible under Internal Revenue Code, Section 23 (u).

The case was presented on stipulations of fact and evidence adduced...

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