SWINDLE v. COMMISSIONER

Docket No. 6762-74.

35 T.C.M. 1 (1976)

T.C. Memo. 1976-1

Glenn T. Swindle, Jr. v. Commissioner.

United States Tax Court.

Filed January 7, 1976.


Attorney(s) appearing for the Case

Glenn T. Swindle, Jr., pro se, 114 W. Moore St., Valdosta, Ga. Stuart B. Kalb, for the respondent.


Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined deficiencies in petitioner's Federal income tax for 1970 and 1971 in the amounts of $2,876 and $314, respectively. Several issues having been settled by the parties, the following issues are left for our decision:

1. Whether petitioner is entitled to "alimony" deductions under section 2151 for amounts paid to purchase a mobile home for his...

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