UPTON v. COMMISSIONER

Docket No. 6932-71.

32 T.C.M. 1006 (1973)

T.C. Memo. 1973-217

Charles E. Upton v. Commissioner.

United States Tax Court.

Filed October 3, 1973.


Attorney(s) appearing for the Case

Ottway Burton, White Bldg., Asheboro, N.C., for the petitioner.

Frank D. Armstrong, Jr., for the respondent.


Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined a deficiency in petitioner's income tax for the taxable year 1968 in the amount of $1,994.21. Respondent also determined an addition to petitioner's tax in the amount of $498.55 pursuant to section 6651(a).1

The issues involved herein are: (1) whether petitioner is entitled to an alimony deduction for payments made pursuant to a divorce decree...

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