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HAU v. COMMISSIONER

Docket No. 8630-80.

46 T.C.M. 1038 (1983)

T.C. Memo. 1983-471

Daniel E. and Jane Hau v. Commissioner.

United States Tax Court.

Filed August 11, 1983.

Attorney(s) appearing for the Case

Daniel E. Hau, pro se. James M. Klein, for the respondent.

Memorandum Opinion

SHIELDS, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1977 in the amount of $200 and an addition to the tax under section 6651(a)1 of $47.44. Respondent has since conceded the addition to the tax. Thus, the only issue for our decision is whether petitioner is entitled to deduct $1,731 as alimony in 1977 or whether a portion of that amount must be allocated...

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