MOORHEAD v. COMMISSIONER

Docket No. 51083.

15 T.C.M. 319 (1956)

T.C. Memo. 1956-67

William H. Moorhead v. Commissioner.

United States Tax Court.

Filed March 21, 1956.


Attorney(s) appearing for the Case

Sheldon H. Braiterman, Esq., for the petitioner. A. Russell Beazley, Jr., Esq., for the respondent.


Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The Commissioner has determined a deficiency in the income taxes of petitioner William H. Moorhead in the amount of $2,773.06 for the taxable year 1949 and $2,686.17 for 1950. Petitioner on brief has abandoned an issue raised by the pleadings, leaving for our decision the sole issue of whether payments made by petitioner to his wife for her support during said years are deductible by him as separate...

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