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HARLOW v. COMMISSIONER

Docket No. 6888-82.

48 T.C.M. 661 (1984)

T.C. Memo. 1984-393

Selden H. Harlow v. Commissioner.

United States Tax Court.

Filed July 30, 1984.

Attorney(s) appearing for the Case

Selden H. Harlow, pro se. Lynn C. Washington, for the respondent.

Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined deficiencies of $6,250 and $7,556 in petitioner's Federal income tax for his 1978 and 1979 taxable years, respectively. The issues for our decision are: (1) whether an executed written separation agreement as defined by section 71(a)(2)1 existed between petitioner and his spouse during the taxable years in issue, so as to permit the deduction of certain...

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