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DENNIS v. C.I.R.

No. 23862.

437 F.2d 123 (1970)

Daniel DENNIS and Edna Dennis, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

As Amended January 4, 1971.

Attorney(s) appearing for the Case

Lee Galloway, Sacramento (argued), of Ingraham, Deming & Galloway, Sacramento, Cal., for petitioners-appellants.

Paul M. Ginsburg (argued), Atty. Tax Div., Richard M. Hahn, Acting Chief Counsel, Johnnie M. Walters, Asst. Atty. Gen., Washington, D. C., for respondent-appellee.

Before CHAMBERS, JERTBERG and TRASK, Circuit Judges.

PER CURIAM:

Petitioners seek a review of the decision of the Tax Court of the United States [reported 51 T.C. 46 (1968)], holding a deficiency in petitioners' 1964 income tax in the amount of $3,600.50. The sole question passed upon by the Tax Court was whether a $15,000.00 alimony payment made by petitioner, Daniel Dennis, to his divorced wife, was actually made in, and was properly deductible by him in 1964.

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