1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 30 T.C.M.
  5. 30 T.C.M. 585 (1971)
 

LAMBROS v. COMMISSIONER

Docket No. 2028-70.

30 T.C.M. 585 (1971)

T.C. Memo. 1971-135

Michael N. Lambros v. Commissioner.

United States Tax Court.

Filed June 9, 1971.

Attorney(s) appearing for the Case

Willis S. Siferd, 1106 Cook Tower, Lima, Ohio, for the petitioner. Conley G. Wilkerson, for the respondent.

Memorandum Opinion

TIETJENS, Judge:

The Commissioner determined deficiencies in income tax against petitioner in the amounts of $5,210.66 for 1965 and $8,746.71 for 1966.

The questions for decision are: (1) whether payments in the amount of $15,000 made in each of the years 1965 and 1966 by petitioner to his former wife are deductible as alimony; and (2) whether legal fees of $1,625 paid in 1966 are a nondeductible personal expense.

All of...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases