OXFORD v. COMMISSIONER

Docket No. 4446-72.

32 T.C.M. 1321 (1973)

T.C. Memo. 1973-278

Gordon D. Oxford v. Commissioner.

United States Tax Court.

Filed December 20, 1973.


Attorney(s) appearing for the Case

Roderick M. MacLeod, Jr., for the petitioner. Jeffrey B. Talley, for the respondent.


Memorandum Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $1,371.28 in petitioner's Federal income tax for 1969. The only issue for decision is whether petitioner is entitled to a deduction under section 2151 for a payment he made to his former wife pursuant to a decree of divorce.

The parties have submitted this case without a trial in accordance with Rule 30 of our Rules of Practice. All of the facts...

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