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LEHRER v. COMMISSIONER

Docket No. 9109-78.

40 T.C.M. 680 (1980)

T.C. Memo. 1980-256

David R. Lehrer v. Commissioner.

United States Tax Court.

Filed July 17, 1980.

Attorney(s) appearing for the Case

Neal D. Huebsch, One Park Ave., Estis, Fla., for the petitioner. Willie Fortenberry, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioner's income tax for the calendar year 1975 in the amount of $3,806.18. Some of the issues raised by the pleadings have been conceded by petitioner, leaving for our decision only whether petitioner is entitled to deduct $8,000 paid to his former wife during the year 1975 as alimony payments under sections 71 and 215, I.R.C. 1954.1

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