ALDRICH, Chief Judge.
This is a petition to review a decision of the Tax Court upholding the Commissioner's determination that certain payments made by the taxpayer to his divorced wife, hereinafter wife, were not deductible from his gross income for the years 1955 and 1956 pursuant to section 71 of the 1954 Code relating to alimony and separate maintenance. See 26 U.S.C. § 215. Taxpayer and wife were divorced in 1951. In contemplation of divorce they entered...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.