Memorandum Opinion
FISHER, Judge:
Respondent determined a deficiency of $338.02 in petitioner's income tax for the year 1954. The sole question for our consideration is whether or not payments made by petitioner to his wife in 1954 for alimony or support, pursuant to a decree of court entered in 1950, are deductible by petitioner under the provisions of sections 71(a)(1), (2), or (3), and 215 of the Code of 1954.
All of the facts are stipulated and...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
