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ZILMER v. COMMISSIONER

Docket No. 26973.

16 T.C. 365 (1951)

BERTRAM G. ZILMER AND JANICE M. ZILMER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 19, 1951.

Attorney(s) appearing for the Case

Milton I. Baldinger, Esq., for the petitioners.

William M. Fay, Esq., for the respondent.

This case involves income taxes for the calendar years 1946, 1947, and 1948, as to which years deficiencies were determined in the amounts of $516.04, $493.42, and $314.60, respectively. The single question presented is whether payments made by Bertram G. Zilmer (hereinafter called petitioner) to his former wife are deductible within the intendment of sections 23 (u) and 22 (k) of the Internal Revenue Code. We make the following findings of fact.

FINDINGS OF FACT...

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