HAGENLOCH v. COMMISSIONER

Docket No. 893-66.

26 T.C.M. 722 (1967)

T.C. Memo. 1967-155

William F. Hagenloch v. Commissioner.

United States Tax Court.

Filed July 27, 1967.


Attorney(s) appearing for the Case

Robert S. Lappin, 80 Federal, Boston, Mass., for the petitioner. Robert B. Dugan, for the respondent.


Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for the year 1962 in the amount of $1,581.24.

The sole issue for determination is whether the amount of $6,500 paid by petitioner to his former wife was properly deductible by him under the provisions of section 215.1

Findings of Fact

Some of the facts have been stipulated...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases