GARNER v. COMMISSIONER

Docket No. 2741-71.

32 T.C.M. 353 (1973)

T.C. Memo. 1973-79

Welford E. Garner, Jr. v. Commissioner.

United States Tax Court.

Filed April 9, 1973.


Attorney(s) appearing for the Case

Walter R. Tabler, 5340 Hesperus Drive, Columbia, Md., Richard A. Jones, Jr., for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency of $2,039.39 in petitioner's Federal income tax for the year 1968.

Petitioner has conceded a travel expense adjustment made by respondent. At issue is whether certain payments made by the petitioner to his wife in 1968 are deductible as alimony under section 215(a),1 Internal Revenue...

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