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STILES v. COMMISSIONER

Docket No. 15738-79.

43 T.C.M. 107 (1981)

T.C. Memo. 1981-711

Phillip L. Stiles and Juanita C. Stiles v. Commissioner.

United States Tax Court.

Filed December 17, 1981.

Attorney(s) appearing for the Case

John O. Hornung, 6161 N. May Ave., Oklahoma City, Okla., for the petitioners. Robyn R. Jones, for the respondent.

Memorandum Opinion

DRENNEN, Judge:

Respondent determined a deficiency of $297 in petitioners' Federal income tax for the taxable year 1977. After concessions by petitioners, the issues are: (1) Whether petitioners are entitled to a deduction under section 2151 (alimony) for certain payments made during taxable year 1977 and, (2) whether petitioners are entitled to a deduction...

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