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STIEFEL v. COMMISSIONER

Docket No. 1451-79.

41 T.C.M. 301 (1980)

T.C. Memo. 1980-492

Herbert J. Stiefel and Lucy Stiefel v. Commissioner.

United States Tax Court.

Filed October 29, 1980.

Attorney(s) appearing for the Case

Landis Olesker and Samuel J. Friedman, 460 Park Ave., New York, N.Y., for the petitioners. Martha Sullivan, for the respondent.

Memorandum Opinion

TIETJENS, Judge:*

Respondent determined deficiencies of $8,730 and $1,429, respectively, in petitioners' Federal income taxes for 1973 and 1974.1 The issues for our decision are (1) whether petitioners are entitled to an alimony deduction in 1973 for the payment of the outstanding mortgage balance on the sale of petitioner husband's and his ex-wife's residence, and (2) whether petitioners...

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