RICHARD v. COMMISSIONER

Docket Nos. 9528-78, 4672-79.

38 T.C.M. 1266 (1979)

T.C. Memo. 1979-327

Walter W. Richard v. Commissioner.

United States Tax Court.

Filed August 21, 1979.


Attorney(s) appearing for the Case

Robert Lee Henry, One Financial Plaza, Ft. Lauderdale, Fla., for the petitioner. David M. Kirsch, for the respondent.


Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

In these consolidated cases respondent determined deficiencies in petitioner's Federal income tax for 1975 and 1976 in the respective amounts of $3,640.88 and $5,239. Due to concessions by petitioner, the only issue remaining for decision is whether petitioner is entitled to deduct legal expenses incurred in a Florida State court proceeding which concerned payment of alimony to petitioner's former...

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