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BROWN v. COMMISSIONER

Docket No. 21094.

8 T.C.M. 717 (1949)

Charles G. Brown v. Commissioner.

United States Tax Court.

Entered August 25, 1949.

Attorney(s) appearing for the Case

John A. McCann, Esq., 818 Frick Bldg., Pittsburgh, 19, Pa., for the petitioner. Edwin P. Friedberg, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in income tax for 1943, 1944 and 1945 in the amounts of $2,254.77, $382.50, and $3,714.28, respectively. The deficiency for 1943 is not contested. The only issue is whether the petitioner is entitled to deductions for 1944 and 1945 under section 23 (u) for payments made to his wife pursuant to an agreement dated November 30, 1944.

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