EISINGER v. COMMISSIONER

Docket No. 47871.

15 T.C.M. 208 (1956)

T.C. Memo. 1956-48

Jo Eisinger and Loraine B. Eisinger v. Commissioner.

United States Tax Court.

Filed February 29, 1956.


Attorney(s) appearing for the Case

Aaron B. Rosenthal, Esq., Commercial Exchange Building, Los Angeles, Calif., for the petitioners. John J. Burke, Esq., for the respondent.


Memorandum Opinion

LEMIRE, Judge:

Respondent determined deficiencies in petitioners' income tax for 1949 and 1950 in the respective amounts of $3,433.58 and $925.76.

The sole question presented is whether the respondent erred in determining that a portion of the payments made by Jo Eisinger to his former wife pursuant to a decree of divorce were for the support of his minor children and are not deductible under the provisions of sections 23(k) and...

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