McEVOY v. COMMISSIONER

Docket No. 84872.

21 T.C.M. 1441 (1962)

T.C. Memo. 1962-272

James McEvoy, Jr., and Dorothy L. McEvoy v. Commissioner.

United States Tax Court.

Filed November 20, 1962.


Attorney(s) appearing for the Case

James McEvoy, Jr., pro se, 16837 E. Jefferson Ave., Grosse Pointe, Mich. Julian R. Ettelson, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

WITHEY, Judge:

Respondent has determined deficiencies in the income tax of petitioners for the taxable years 1955 and 1956 in the respective amounts of $3,126.87 and $1,594.29.

The issues are (1) whether premiums paid by petitioner on policies of life insurance are deductible as alimony; (2) whether amounts paid by petitioner for the storage and shipping of household goods belonging to his divorced wife in...

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