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STARR v. COMMISSIONER

Docket No. 12796-82.

48 T.C.M. 1063 (1984)

T.C. Memo. 1984-478

Edward P. Starr, Jr. v. Commissioner.

United States Tax Court.

Filed September 10, 1984.

Attorney(s) appearing for the Case

Edward P. Starr, Jr., pro se. Genelle Forsberg, for the respondent.

Memorandum Opinion

CLAPP, Judge:

Respondent determined a deficiency in petitioner's income tax for 1979 of $1,608.55. The issues for our determination are: 1) whether an amount petitioner paid as attorney's fees is deductible under section 215(a)1 and 2) whether amounts petitioner is required to pay pursuant to paragraph eight of his divorce decree are fixed as child support within the meaning of section 71(b).

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