BURKES v. COMMISSIONER

Docket Nos. 1733-96, 1735-96.

75 T.C.M. 1772 (1998)

T.C. Memo. 1998-61

Eleanor A. Burkes v. Commissioner. Caesar D. Burkes v. Commissioner.

United States Tax Court.

Filed February 12, 1998.


Attorney(s) appearing for the Case

Madelon Sprague, Shaker Heights, Ohio, for the petitioner Eleanor A. Burkes. Daniel M. McCabe and Kevin T. O'Connor, for the petitioner Caesar D. Burkes. Katherine Lee Wambsgans, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Judge:

Respondent determined duplicate alternative deficiencies with respect to these consolidated cases.1 The deficiencies remaining in dispute are the result of the disallowance of alimony deductions for one petitioner and inclusion of alimony income to the other with respect to payments made by the deducting spouse. Ultimately, only one party will bear a tax burden with respect...

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