PRESTON v. COMMISSIONER

Docket No. 19597-97.

77 T.C.M. 1437 (1999)

T.C. Memo. 1999-49

Forest R. Preston v. Commissioner.

United States Tax Court.

Filed February 23, 1999.


Attorney(s) appearing for the Case

Robert R. Lomax, for the petitioner. Eric B. Jorgensen, for the respondent.


MEMORANDUM OPINION

LARO, Judge:

The parties submitted this case to the Court without trial. See Rule 122. Petitioner petitioned the Court to redetermine deficiencies in his 1992, 1993, and 1994 Federal income tax and an accuracy-related penalty for 1994 under section 6662(a). Following concessions, the only issue left to decide is whether petitioner may deduct $47,482, $40,089, and $24,340 of alimony1 for the respective years...

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