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OKERSON v. COMMISSIONER

Docket No. 7702-03.

123 T.C. 258 (2004)

123 T.C. No. 14

JOHN R. AND PATRICIA G. OKERSON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 9, 2004.

Attorney(s) appearing for the Case

Michael J. Stengel, for petitioners.

James L. May, Jr., for respondent.

OPINION

LARO, Judge:

This case is before the Court for decision without trial. See Rule 122.1 Petitioners petitioned the Court to redetermine a $7,031 deficiency in their 2000 Federal income tax. We decide as to that year whether petitioners may deduct as alimony $21,600 that John R. Okerson (petitioner) paid pursuant to his divorce from his former wife, Barbara Buhr Okerson (Okerson). We hold that petitioners may not...

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