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BREWSTER v. COMMISSIONER

Docket Nos. 83520, 89222

20 T.C.M. 1512 (1961)

T.C. Memo. 1961-289

Frank W. Brewster v. Commissioner.

United States Tax Court.

Filed October 23, 1961.

Attorney(s) appearing for the Case

John O. Durkan, Esq., 908 American Bldg., Seattle, Washington, for the petitioner. Aaron S. Resnik, Esq., and Robert H. Elliott, Jr., Esq., for the respondent.

Memorandum Opinion

FISHER, Judge:

Respondent determined deficiencies in income tax of petitioner for the taxable years 1955 and 1956 in the respective amounts of $8,791.30 and $8,369.99.

All of the facts are stipulated and are incorporated herein by this reference.

The sole issue before us is the deductibility of alimony paid by petitioner to his former wife, Dorothy Brewster, during the taxable years. The issue of income from business or...

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