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SHARP v. COMMISSIONER

Docket No. 3126-71.

31 T.C.M. 795 (1972)

T.C. Memo. 1972-159

Elbert G. Sharp v. Commissioner.

United States Tax Court.

Filed July 31, 1972.

Attorney(s) appearing for the Case

Davis W. Moore, Jr., 301 Equitable Bldg., 730 17th St., Denver, Colo., for the petitioner. John D. Moats, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency in the income tax liability of petitioner for the taxable year 1967 in the amount of $414.48. The issue is whether the petitioner is entitled to an alimony deduction under section 2151 for payments made on a mobile home mortgage and for parking space rental payments for said mobile home.

Findings of Fact

Some of the facts...

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