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THOMAS v. COMMISSIONER

Docket No. 9762-81.

44 T.C.M. 1261 (1982)

T.C. Memo. 1982-566

Richard Raymond Thomas v. Commissioner.

United States Tax Court.

Filed September 28, 1982.

Attorney(s) appearing for the Case

Richard Raymond Thomas, pro se, Cleveland Heights, Ohio. Grant A. Wolfe, for the respondent.

Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for 1977 and 1978 in the respective amounts of $544.00 and $704.00. The only issue for decision is whether payments made by petitioner to his former wife are deductible as alimony pursuant to section 215.1

Findings of Fact

This case was submitted fully stipulated pursuant to Rule 122...

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