WARD v. COMMISSIONER

Docket No. 3197-78.

38 T.C.M. 1006 (1979)

T.C. Memo. 1979-252

Joseph L. Ward v. Commissioner.

United States Tax Court.

Filed July 3, 1979.


Attorney(s) appearing for the Case

Thomas A. Falik, 1200 Milam St., Houston, Tex., for the petitioner. Eddie L. Gibson, for the respondent.


Memorandum Opinion

DAWSON, Judge:

Respondent determined deficiencies of $3,373, $3,372, and $4,097 for the years 1973, 1974, and 1975, respectively. The only issue presented for decision is whether petitioner is entitled to deduct certain payments incident to a divorce as alimony under section 215.1

This case was submitted fully stipulated pursuant to Rule 122, Tax Court Rules...

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