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LERNER v. COMMISSIONER

Docket No. 21623.

15 T.C. 379 (1950)

JOSEPH J. LERNER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 29, 1950.

Attorney(s) appearing for the Case

I. Herman Sher, Esq., and Martin A. Roeder, Esq., for the petitioner.

Sheldon V. Ekman, Esq., for the respondent.

The respondent determined deficiencies in petitioner's income and victory tax for the year 1943 in the amount of $37,438.57 and in his income tax for the year 1944 in the amount of $28,878.62. The deficiencies result primarily from the disallowance by the respondent of the amount of $30,000 claimed by petitioner in his returns for each of the years 1942, 1943, and 1944, as deductions for alimony. This was explained by the respondent...

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