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SEIBOLD v. COMMISSIONER

Docket No. 7382-74.

35 T.C.M. 405 (1976)

T.C. Memo. 1976-96

Gordon Lee Seibold v. Commissioner.

United States Tax Court.

Filed March 25, 1976.

Attorney(s) appearing for the Case

Gordon Lee Seibold, pro se, 415 W. High St., Peoria, Ill. Paul G. Topolka, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $720.07 in petitioner's Federal income tax for 1972. The issue for decision is whether petitioner is entitled to a deduction of $3,900 for payments made to his former wife for the support of his children under a decree of divorce.

Findings of Fact

At the time petitioner Gordon Lee Seibold filed his petition, he was a legal resident...

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