RICHARDS v. COMMISSIONER

Docket No. 4601-64.

25 T.C.M. 120 (1966)

T.C. Memo. 1966-23

William L. Richards, Jr., and Frances M. Richards v. Commissioner.

United States Tax Court.

Filed January 27, 1966.


Attorney(s) appearing for the Case

William L. Richards, Jr., pro se, 7475 Silver Lane, Dayton, Ohio. C. Samuel Whitehead, for the respondent.


Memorandum Opinion

MULRONEY, Judge:

Respondent determined a deficiency in the petitioners' income tax for 1962 in the amount of $117.87. The only issue is whether the entire amount of certain mortgage payments, or only one-half of such payments, made by petitioner William L. Richards, Jr. during the year 1962 is deductible as periodic payments of alimony under section 215(a) of the Internal Revenue Code of 1954.1

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