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WICKWORTH v. COMMISSIONER

Docket No. 9298-76.

37 T.C.M. 49 (1978)

T.C. Memo. 1978-14

Eugene E. Wickworth and Inez Wickworth v. Commissioner.

United States Tax Court.

Filed January 12, 1978.

Attorney(s) appearing for the Case

Harry N. Ray, for the petitioners. James C. Lanning, for the respondent.

Memorandum Opinion

TIETJENS, Judge:

Respondent has determined a deficiency in petitioners' Federal income tax for 1973 in the amount of $872.64. The issue is whether a payment made in settlement of an obligation to pay alimony is deductible under sections 215 and 71.1

This case was fully stipulated pursuant to Rule 122, Tax Court Rules of Practice and Procedure. The stipulation of facts and attached exhibits are incorporated...

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