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GLENN v. COMMISSIONER

Docket No. 583-70 SC.

29 T.C.M. 1640 (1970)

T.C. Memo. 1970-338

Arnold Bennett Glenn and Carolyn S. Frank, as Executors of William S. Frank, Deceased, and Carolyn S. Frank, Surviving Spouse v. Commissioner.

United States Tax Court.

Filed December 14, 1970.

Attorney(s) appearing for the Case

Arnold Bennett Glenn, 22 E. 40th, New York, N. Y., for the petitioners. Fred L. Baker, for the respondent.

Memorandum Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $712.43 in the income tax of petitioner Carolyn S. Frank and her deceased husband, William S. Frank, for the year 1966. The sole issue is whether, pursuant to sections 71 and 215,1 a deduction is allowable for the amount of $4,800 paid by William S. Frank to his former wife during 1966.

All of the relevant facts have been stipulated and are found...

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