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GRAFF v. COMMISSIONER

Docket No. 2515-78.

44 T.C.M. 701 (1982)

T.C. Memo. 1982-447

Walter A. Graff III v. Commissioner.

United States Tax Court.

Filed August 4, 1982.

Attorney(s) appearing for the Case

David L. Moore, for the petitioner. Jan Pierce, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined deficiencies in petitioner's Federal income tax of $605 and $1,042 for the taxable years 1974 and 1975, respectively. Due to a concession, the sole issue presented for our decision is whether certain payments made by petitioner to his former spouse were support payments or whether the transfers were in satisfaction of the property rights of the former spouse.

Findings of...

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