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DUNKIN v. COMMISSIONER

Docket No. 4448-03.

124 T.C. 180 (2005)

124 T.C. No. 10

JOHN MICHAEL DUNKIN, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 31, 2005.

Attorney(s) appearing for the Case

John Michael Dunkin, pro se.

Vicken Abajian, for respondent.

COLVIN, Judge:

Respondent determined a deficiency of $8,222 in petitioner's Federal income tax for 2000. The sole issue for decision is whether petitioner may reduce his gross income by the $25,511 that he was required by California community property law to pay to his former spouse in 2000. We hold that he may.

Unless otherwise stated, section references are to the Internal Revenue Code as amended and in effect...

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