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VEVERKA v. COMMISSIONER

Docket No. 2410-70 SC.

29 T.C.M. 1496 (1970)

T.C. Memo. 1970-326

Ernest L. Veverka v. Commissioner.

United States Tax Court.

Filed November 24, 1970.

Attorney(s) appearing for the Case

Michael S. Holland, P. O. Box 206, Russell, Kan., for the petitioner. F. Timothy Nicholls, for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined a deficiency in income tax of petitioner for the year 1967 in the amount of $544.

The only question to be decided is whether a payment of $3,500 made by petitioner to his wife in 1967 under a decree granting her separate maintenance is deductible under sections 71 and 215, I. R. C. 1954, and sec. 1.71-1, Income Tax Regs.1

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