HARRIS v. COMMISSIONER

Docket No. 86650.

20 T.C.M. 1066 (1961)

T.C. Memo. 1961-215

John W. Harris v. Commissioner.

United States Tax Court.

Filed July 31, 1961.


Attorney(s) appearing for the Case

John W. Harris, pro se, Bowen Circle, Atlanta, Ga. Roger Rhodes, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The respondent has determined deficiencies of $291.64 and $293.06 in the petitioner's income tax for 1956 and 1957, respectively. The issues presented by the pleadings are whether the petitioner is entitled to deduct (1) $600 and $550 for 1956 and 1957, respectively, as alimony, and (2) $535 and $229 for 1956 and 1957, respectively, as educational expenses. On brief, the respondent concedes the deductibility...

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