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SHANE v. COMMISSIONER

Docket No. 3560-78.

40 T.C.M. 1308 (1980)

T.C. Memo. 1980-409

Ramon A. Shane and Mary A. Shane v. Commissioner.

United States Tax Court.

Filed September 22, 1980.

Attorney(s) appearing for the Case

John M. Carnahan III, 1435 E. Sunshine, Springfield, Mo. for the petitioners. Roberta P. Cona, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes for the taxable years ended December 31, 1972, and December 31, 1973, in the amounts of $3,365.40 and $5,776.50, respectively. The only issue for decision is whether payments made in each of those 2 taxable years by petitioner Ramon A. Shane to his former spouse are deductible pursuant to section 215, I.R.C. 1954.

Findings...

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