SYDNES v. COMMISSIONER

Docket No. 7214-74.

68 T.C. 170 (1977)

RICHARD J. SYDNES, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 12, 1977.


Attorney(s) appearing for the Case

Richard J. Sydnes, pro se.

Albert B. Kerkhove, for the respondent.


HALL, Judge:

Respondent determined a $413.93 deficiency in petitioner's income tax for 1971. Other issues having been disposed of by agreement of the parties, the two issues remaining for decision are:

(1) Whether certain temporary support payments made by petitioner to his wife under a court order were made while the parties were "separated."

(2) Whether mortgage payments made by petitioner on property awarded to his former wife under a divorce...

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