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WESTHAFER v. COMMISSIONER

Docket No. 38118.

12 T.C.M. 1100 (1953)

E. L. Westhafer and Roseland S. Westhafer v. Commissioner.

United States Tax Court.

Entered September 28, 1953.

Attorney(s) appearing for the Case

F. V. Westhafer, Esq., for the petitioners. William B. Riley, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined the following deficiencies in income tax:

  Year              Petitioner             Deficiency

  1945    E. L. Westhafer ...............    $238.12
  1946    E. L. Westhafer and Roseland
            S. Westhafer ................     227.28

The sole question is whether the respondent erred in determining that payments of alimony made by E. L. Westhafer during the years...

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