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MILLER v. COMMISSIONER.

Docket No. 3835-70 SC.

31 T.C.M. 19 (1972)

T.C. Memo. 1972-9

Ramsay E. Miller v. Commissioner.

United States Tax Court.

Filed January 11, 1972.

Attorney(s) appearing for the Case

Charles L. Johnson, Capitol Tower, Salem, Ore., for the petitioner. Joseph M. Wetzel, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined deficiencies in petitioner's Federal income tax in the amounts of $111, $165, and $291 for the years 1965, 1966, and 1967, respectively.1 The issue presented for our determination is whether petitioner's payments to his divorced wife during the years in question constitute nondeductible child support payments, or alimony deductible by him under section...

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