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BLUMENTHAL v. COMMISSIONER

Docket No. 19157.

13 T.C. 28 (1949)

MEYER BLUMENTHAL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 13, 1949.

Attorney(s) appearing for the Case

Sanford D. Beecher, Esq., and Herbert W. Reisner, Esq., for the petitioner.

Stanley W. Herzfeld, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined a deficiency of $1,370.14 in income tax for 1945. The only issue for decision is whether the Commissioner erred in disallowing a deduction of $2,244.63 representing insurance premiums alleged to represent alimony payments deductible under section 23 (u) of the Internal Revenue Code. The facts have been stipulated.

The petitioner filed his income tax return for 1945 with the collector of...

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