LEE v. COMMISSIONER

Docket No. 7793-77.

37 T.C.M. 1191 (1978)

T.C. Memo. 1978-280

Frances W. Lee v. Commissioner.

United States Tax Court.

Filed July 25, 1978.


Attorney(s) appearing for the Case

Joe Hackney, for the petitioner. Isham B. Bradley, for the respondent.


Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $1,163.78 in petitioner's Federal income tax for the calendar year 1975. Petitioner had her legal residence at Chapel Hill, North Carolina, at the time the petition was filed.

The deficiency arises out of the disallowance of a deduction for alimony claimed to be paid to the former wife of petitioner's ex-husband. The sole issue is whether a joint return...

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