FOSBREG v. COMMISSIONER

Docket No. 25294-91.

64 T.C.M. 1527 (1992)

T.C. Memo. 1992-713

Donald Warren Fosberg v. Commissioner.

United States Tax Court.

Filed December 16, 1992.


Attorney(s) appearing for the Case

Donald Warren Fosberg, pro se.

John Aletta, for the respondent.


Memorandum Opinion

DINAN, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1

Respondent determined a deficiency in petitioner's 1987 Federal income tax in the amount of $4,463.

Concessions having been made by petitioner, the issue remaining for decision is whether petitioner is entitled to deduct $7,800 as payment of alimony to Ingrid S. Fosberg...

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