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RILEY v. COMMISSIONER

Docket No. 8194-76.

38 T.C.M. 940 (1979)

T.C. Memo. 1979-237

William L. Riley and June E. Riley v. Commissioner.

United States Tax Court.

Filed June 20, 1979.

Attorney(s) appearing for the Case

Ronald D. Vanderhoef and James L. Norris, for the petitioners. Stewart C. Walz, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined deficiencies in petitioners' income taxes for the years 1972 and 1973 in the amounts of $697.48 and $855.57, respectively. The sole issue for decision is whether petitioner William L. Riley is entitled to a deduction under section 2151 for payments made to his former wife pursuant to a divorce decree.

Findings of Fact

Some of the facts...

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