GILLESPIE v. COMMISSIONER

Docket No. 5290-65.

25 T.C.M. 932 (1966)

T.C. Memo. 1966-181

Philip H. Gillespie v. Commissioner.

United States Tax Court.

Filed August 4, 1966.


Attorney(s) appearing for the Case

Dominic Ciarimboli, 127 N. Main St., Greensburg, Pa., for the petitioner. Joseph M. Abele, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency in petitioner's income tax for the year 1962 in the amount of $2,185.08. The issues we must decide are (1) whether $2,500 of a $27,500 divorce property settlement constitutes a lump sum payment of alimony in arrears which is deductible under section 215, Internal Revenue Code of 1954,1 and (2) whether the petitioner provided over one-half...

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