BRATTAIN v. COMMISSIONER

Docket No. 92484.

23 T.C.M. 828 (1964)

T.C. Memo. 1964-135

Wesley W. Brattain v. Commissioner.

United States Tax Court.

Filed May 15, 1964.


Attorney(s) appearing for the Case

Wesley W. Brattain, pro se, 1505 E. Oak, Phoenix, Ariz. Daniel Lee Stewart, for the respondent.


Memorandum Opinion

MULRONEY, Judge:

Respondent determined a deficiency in petitioner's income tax for 1959 in the amount of $498.01.

Respondent has conceded certain issues. The remaining issues are whether petitioner can deduct items of his divorce litigation expenses and certain living expenses incurred when living away from his home pursuant to a court order in the divorce action.

Petitioner, who is a resident of Phoenix, Arizona, filed...

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