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SWENDSEEN v. COMMISSIONER

Docket No. 8139-77.

37 T.C.M. 1851 (1978)

T.C. Memo. 1978-501

Thomas I. Swendseen v. Commissioner.

United States Tax Court.

Filed December 19, 1978.

Attorney(s) appearing for the Case

Michael E. Stephan, for the petitioner. James C. Lanning, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a $5,768.99 deficiency in petitioner's 1973 Federal income tax. After concessions, the sole issue is whether an $11,538 payment in 1973 constitutes deductible alimony within the meaning of section 215.1

Findings of Fact

Some facts were stipulated and are found accordingly.

Thomas I. Swendseen was a legal resident of Edina, Minnesota...

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