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BLUM v. COMMISSIONER

Docket No. 17451.

7 T.C.M. 798 (1948)

Harry Blum v. Commissioner.

United States Tax Court.

Entered October 26, 1948.

Attorney(s) appearing for the Case

David Levinson, Esq., and Sidney M. Perlstadt, Esq., for the petitioner. H. H. Hart, Esq., for the respondent.

Memorandum Opinion

DISNEY, Judge:

This case involves income tax for the calendar years 1943 and 1944. Deficiencies were determined in the respective amounts of $10,924.51 and $8,843.98, so far as here involved because of inclusion in the petitioner's income of certain alimony payments made to his wife. The question presented is whether such payments are deductible by the petitioner. From a stipulation of facts and...

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