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DAVIDSON v. COMMISSIONER

Docket No. 31041.

11 T.C.M. 1111 (1952)

Benjamin Davidson v. Commissioner.

United States Tax Court.

Entered November 17, 1952.

Attorney(s) appearing for the Case

Neil D. McCarthy, Esq., for the petitioner. Charles H. Chase, Esq., for the respondent.

Memorandum Opinion

OPPER, Judge:

A deficiency in income tax of $554.63 for 1947 is in controversy. The sole question is the deductibility as "alimony" under section 23(u) of certain payments made by petitioner to his divorced wife.

All of the facts have been stipulated and constitute our findings of fact. Petitioner's income tax return for the period in question was filed with the collector for the sixth...

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