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TEST v. COMMISSIONER

Docket No. 5632-82.

49 T.C.M. 307 (1984)

T.C. Memo. 1984-649

Charles W. Test and Ingeborg Test v. Commissioner.

United States Tax Court.

Filed December 17, 1984.

Attorney(s) appearing for the Case

Fred E. Kilgore, 42 E. King Street, York, Pa., for the petitioners. Warren P. Simsonsen, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

In his notice of deficiency dated December 11, 1981, respondent determined a $994 deficiency in petitioners' Federal income tax for the year 1977. The sole issue for our decision is whether $5,000 paid by petitioner Charles W. Test to his former wife, Gladys Z. Good, in 1977 is deductible by petitioner Charles W. Test pursuant to section 215, I.R.C. 1954.1

Findings...

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