LLOYD v. COMMISSIONER

Docket No. 79653.

20 T.C.M. 884 (1961)

T.C. Memo. 1961-172

Ted Lloyd v. Commissioner.

United States Tax Court.

Filed June 14, 1961.


Attorney(s) appearing for the Case

Marvin Schacher, Esq., for the petitioner. Norman L. Rapkin, Esq., for the respondent.


Memorandum Opinion

FORRESTER, Judge:

Respondent has determined a deficiency of $2,761.32 in the income tax of petitioner for the calendar year 1953.

Because of a concession by petitioner the only issue remaining is whether petitioner's payment of arrearages of $5,837.50 in alimony pendente lite, which amount was also included in a decree of legal separation, entitles petitioner to a deduction under sections 22(k) and 23(u), Internal Revenue...

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