Memorandum Findings of Fact and Opinion
WILBUR, Judge:
Respondent determined a deficiency of $1,601.20 in petitioner's Federal income tax for his 1979 taxable year. After concessions by the parties, the issue remaining for our consideration is whether certain amounts paid in 1979 for the maintenance of a home owned as tenants in common by the petitioner and his ex-wife, and resided in by the ex-wife, are deductible as alimony by the petitioner.
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
