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GONINEN v. COMMISSIONER

Docket No. 10632-81.

47 T.C.M. 737 (1983)

T.C. Memo. 1983-769

Alvin Henry Goninen, Jr., and June E. Goninen v. Commissioner.

United States Tax Court.

Filed December 22, 1983.

Attorney(s) appearing for the Case

Karen A. Case, for the petitioners. James M. Klein and Linda A. Jackson, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined deficiencies in the petitioners' Federal income taxes of $1,522.00 for 1977 and $1,318.00 for 1978. The sole issue for decision is whether, under section 215 of the Internal Revenue Code of 19541 (relating to alimony payments), the petitioners are entitled to deduct certain payments made by petitioner Alvin Goninen to his former wife, Bonnie Jean...

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