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GOTTHELF v. COMMISSIONER

Docket Nos. 5921-65, 6269-65.

48 T.C. 690 (1967)

SARA NICOLL GOTTHELF, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. THEODORE J. GOTTHELF AND TOBY GOTTHELF, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 11, 1967.

Attorney(s) appearing for the Case

Seymour Reitknecht, for the petitioner in docket No. 5921-65.

Harvey L. Gardner, for the petitioners in docket No. 6269-65.

Jay Hamelburg, for the respondent.

OPINION

RAUM, Judge:

The Commissioner determined the following deficiencies in the income tax of petitioners for the year 1960: Sara Nicoll Gotthelf, $2,092.37; Theodore J. and Toby Gotthelf, $1,632.87.

The sole question for decision is whether $7,000 out of a total of $11,400 paid in 1960 by a divorced husband to his former wife, pursuant to a separation agreement, is deductible as alimony by the husband and includable in the income of the...

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