WILSON v. COMMISSIONER

Docket Nos. 78607, 78706.

20 T.C.M. 379 (1961)

T.C. Memo. 1961-84

Jesse W. Wilson and Lola L. Wilson v. Commissioner. H. D. Woolf and Josephine Woolf v. Commissioner.

United States Tax Court.

Filed March 27, 1961.


Attorney(s) appearing for the Case

William P. Fonville, Esq., Republic Bank Bldg., Dallas, Tex., for the petitioners in Docket No. 78607. Harold B. Sanders, Esq., for the petitioners in Docket No. 78706. Harold D. Rogers, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

WITHEY, Judge:

A deficiency has been determined in the income tax of petititoners Wilson for the taxable year 1955 in the amount of $8,077.54 and in the income tax of petitioners Woolf for the same year in the amount of $1,462.26. The cases have been consolidated for hearing and opinion.

The issue for decision is whether amounts paid by a divorced husband to his divorced wife in the year at issue are deductible...

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