HARTNETT v. COMMISSIONER

Docket No. 8899-74.

35 T.C.M. 874 (1976)

T.C. Memo. 1976-204

Vincent G. Hartnett v. Commissioner.

United States Tax Court.

Filed June 23, 1976.


Attorney(s) appearing for the Case

Vincent G. Hartnett, pro se, 1616 W. Estes, Chicago, Ill. Steven S. Brown, for the respondent.


Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a $158.42 deficiency in petitioner's 1973 income taxes. The sole issue is whether petitioner is entitled to a deduction for child support payments.

Findings of Fact

Some facts were stipulated and are found accordingly.

Petitioner lived in Waukegan, Illinois, when he timely filed his 1973 income tax return with the Internal Revenue Service Center, Kansas...

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