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CASEY v. COMMISSIONER

Docket No. 16631.

12 T.C. 224 (1949)

FRANK R. CASEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 21, 1949.

Attorney(s) appearing for the Case

George Kerr, Esq., for the petitioner.

Clarence E. Price, Esq., for the respondent.

This proceeding involves a deficiency in income tax for the calendar year 1944 in the amount of $296.45.

The single issue presented is whether respondent was correct in disallowing, under the provisions of sections 23 (u) and 22 (k) of the Internal Revenue Code, a deduction of $1,150 claimed by petitioner in 1944 for alimony paid to his former wife.

FINDINGS OF FACT.

The petitioner, Frank R. Casey, is an...

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