McDERMOTT v. COMMISSIONER

Docket No. 66030.

18 T.C.M. 338 (1959)

T.C. Memo. 1959-67

Perin McDermott v. Commissioner.

United States Tax Court.

Filed March 31, 1959.


Attorney(s) appearing for the Case

Perin McDermott, pro se, Eleventh Street, Cuyahoga Falls, Ohio. Maurice B. Townsend, Jr., Esq., for the respondent.


Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The respondent determined deficiencies of $155.99 and $156 in petitioner's income tax for 1954 and 1955, respectively. The only question presented for decision is whether certain payments totaling $600 made in each of the years constituted nondeductible living expenses of the petitioner or constituted deductible alimony.

Findings of Fact

Some of the facts have been stipulated and are...

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