WALSH v. COMMISSIONER

Docket No. 32317.

21 T.C. 1063 (1954)

RAOUL WALSH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 31, 1954.


Attorney(s) appearing for the Case

Henry C. Diehl, Esq., for the petitioner.

William P. Flynn, Jr., Esq., for the respondent.


The Commissioner has determined income tax deficiencies and penalty, as follows:

                                                              5 per cent
Year                                             Deficiency    penalty

1944 -----------------------------------------    $7,741.85       None
1945 -----------------------------------------     7,220.84    $361.04

The contested adjustments are alimony deductions disallowed...

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