1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 51 T.C.M.
  5. 51 T.C.M. 49 (1985)
 

PLATT v. COMMISSIONER

Docket No. 21153-81.

51 T.C.M. 49 (1985)

T.C. Memo. 1985-592

James B. Platt, III and Victoria Platt v. Commissioner.

United States Tax Court.

Filed December 5, 1985.

Attorney(s) appearing for the Case

Neil S. Kurlander, 929 N. Howard St., Baltimore, Md., for the petitioners. Clare J. Brooks, for the respondent.

Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

Respondent determined deficiencies in petitioner James B. Platt's Federal income tax for his taxable year ended December 31, 1976, and in petitioners' income tax for their year ended December 31, 1977, in the respective amounts of $2,587 and $3,710.1

The only issue for decision is whether payments made by James B. Platt, III to his former wife constitute deductible...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases