This proceeding involves deficiencies in income and victory tax for 1943 and income tax for 1944 in the amounts of $7,461.74 and $4,289.71, respectively.
The sole question is whether the decedent was entitled, under the provisions of sections 22 (k) and 23 (u) of the Internal Revenue Code, to claim as deductions for the years 1942, 1943, and 1944 certain payments made by him during these years to his divorced wife. The Commissioner's disallowance of the deduction...
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.
