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HICKS v. COMMISSIONER

Docket No. 26730.

12 T.C.M. 700 (1953)

Charles B. Hicks v. Commissioner.

United States Tax Court.

Entered June 19, 1953.

Attorney(s) appearing for the Case

Hubert A. McBride, Esq., and J. S. Allen, Esq., for the petitioner. R. E. Maiden, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

The respondent determined a deficiency of $114.01 in income tax against petitioner for 1947, by increasing a deduction for alimony payments from $900 to $1,800 and disallowing exemptions aggregating $1,500 for three children. The respondent alleged in his answer that he erred in increasing the deduction claimed for alimony payments and asks that the deficiency be increased by $183.09 to $297.09. The...

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