EZELLE v. COMMISSIONER

Docket No. 8341-72.

35 T.C.M. 1012 (1976)

T.C. Memo. 1976-231

Sam Ezelle and Dorothy Ezelle v. Commissioner.

United States Tax Court.

Filed July 26, 1976.


Attorney(s) appearing for the Case

John Frith Stewart, John D. Dale, Jr., and Edward A. Mayer, The 3rd Fl., Marion E. Taylor Bldg., Louisville, Ky., for the petitioners. Wayne M. Bach, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income tax for the calendar years 1969 and 1970 in the amounts of $749.70 and $845.34, respectively.

One of the issues raised by the pleadings in this case having been conceded by petitioners, the only issue remaining for decision is whether the amounts of $2,750 and $3,000 paid by petitioner Sam Ezelle to his former wife during the years 1969...

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