LEHTONEN v. COMMISSIONER

Docket No. 7504-70 SC.

30 T.C.M. 507 (1971)

T.C. Memo. 1971-119

Walter K. Lehtonen v. Commissioner.

United States Tax Court.

Filed May 27, 1971.


Attorney(s) appearing for the Case

Walter K. Lehtonen, pro se, 1540 Billing St., C-31, Aurora, Colo. John D. Moats, for the respondent.


Memorandum Opinion

FAY, Judge:

Respondent determined a deficiency of $286.23 in petitioner's Federal income tax for the year 1968. The sole issue to be decided is whether petitioner is entitled to a deduction for $1,000 in alimony payments made in 1968.

All of the facts have been stipulated and are, together with the exhibits attached thereto, incorporated herein by this reference.

Petitioner resided in Aurora, Colorado, at the time of filing...

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