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GREENFIELD v. COMMISSIONER

Docket No. 2104-77.

37 T.C.M. 1576 (1978)

T.C. Memo. 1978-386

Arthur A. Greenfield v. Commissioner.

United States Tax Court.

Filed September 26, 1978.

Attorney(s) appearing for the Case

Arthur A Greenfield, pro se, P.O. Box 1945, Albuquerque, N.M. Thomas M. Ingoldsby, for the respondent.

Memorandum Opinion

FAY, Judge:

Respondent determined a deficiency of $2,676 in petitioner's Federal income tax for 1973.

Concessions having been made, the sole issue for decision is whether certain payments made by petitioner in 1973 to his former spouse are deductible as alimony pursuant to section 215.1

All of the facts have been stipulated and are so found...

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