STEEN v. COMMISSIONER

Docket No. 41643-86.

58 T.C.M. 318 (1989)

T.C. Memo. 1989-542

M. Jay and Sheila F. Steen v. Commissioner.

United States Tax Court.

Filed September 28, 1989.


Attorney(s) appearing for the Case

Elmer M. Jones, 201 Jefferson St., Burlington, Iowa, for the petitioners. Thomas C. Morrison, for the respondent.


Memorandum Findings of Fact and Opinion

BUCKLEY, Special Trial Judge:

This case was assigned pursuant to section 7443A(b) and Rules 180, 181 and 182.1

Respondent determined deficiencies in petitioners, joint Federal income taxes in the amounts of $6,241 and $4,720 for 1982 and 1983, respectively.

The basic issue for decision is whether Jay Steen (hereafter "petitioner") made alimony payments pursuant to a dissolution...

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