1. Home
  2. Browse Decisions
  3. T.C.
  4. 10 T.C.
  5. 10 T.C. 409 (1948)
 

STEINEL v. COMMISSIONER

Docket No. 12034.

10 T.C. 409 (1948)

J. B. STEINEL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 9, 1948.

Attorney(s) appearing for the Case

L. Call Dickenson, Esq., and Loyal E. Keir, Esq., for the petitioner.

Frank M. Cavanaugh, Esq., for the respondent.

OPINION.

KERN, Judge:

The Commissioner determined a deficiency of $1,028.32 in the petitioner's income and victory tax liability for 1943. The greater part of the deficiency thus determined is due to the disallowance of deductions which the petitioner had claimed in 1942 and 1943 for monthly payments of alimony to his former wife; and the sole issue before us in this proceeding is whether the amounts so paid are deductible under section 23 (u) of...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases