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ALBOUM v. COMMISSIONER

Docket No. 26308.

10 T.C.M. 300 (1951)

Emanuel Alboum v. Commissioner.

United States Tax Court.

Entered March 27, 1951.

Attorney(s) appearing for the Case

David S. Molod, Esq., 541 Land Title Bldg., Philadelphia, Pa., for the petitioner. William D. Harris, Esq., for the respondent.

Memorandum Opinion

VAN FOSSAN, Judge:

Respondent disallowed a deduction claimed by petitioner for the year 1946 and determined a deficiency of $1,756.16 in petitioner's income tax. The deduction had been claimed as payments of alimony to petitioner's divorced wife.

The facts, which were all stipulated, are as follows:

The petitioner, Emanuel Alboum, is an individual residing at 2601 Parkway, Philadelphia, Pennsylvania. The petitioner filed...

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