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HINISH v. COMMISSIONER

Docket No. 11144-76.

37 T.C.M. 880 (1978)

T.C. Memo. 1978-207

Lorn L. Hinish and Elba S. Hinish v. Commissioner.

United States Tax Court.

Filed June 6, 1978.

Attorney(s) appearing for the Case

Lorn L. Hinish, pro se, 6413 Lochridge Road, Clarksville, Md. Susan B. Watson, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency of $967.60 in petitioners' 1974 Federal income tax. Concessions having been made by the parties, the sole issue for decision is whether petitioners are entitled to an alimony deduction of $2,063 pursuant to section 215.1

Findings of Fact

Petitioners Lorn L. Hinish and Elba S. Hinish, husband and wife, were legal residents...

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