LINDSAY v. COMMISSIONER

Docket No. 1166-69-SC.

29 T.C.M. 9 (1970)

T.C. Memo. 1970-6

John D. & Lorraine Lindsay v. Commissioner.

United States Tax Court.

Filed January 8, 1970.


Attorney(s) appearing for the Case

John D. Lindsay, pro se, 1515 LaMesa Dr., Burlingame, Calif. Joel A. Sharon, for the respondent.


Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined deficiencies in petitioners' Federal income taxes for the taxable years 1964, 1965, and 1966 in the amounts of $346.67, $259.50, and $310.25, respectively. After concessions by the parties there are two issues remaining for decision. The first is whether certain payments made by petitioner-husband to his ex-wife constitute deductible alimony or nondeductible child support...

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