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MORAN v. COMMISSIONER

Docket No. 42723.

12 T.C.M. 969 (1953)

Earl Moran v. Commissioner.

United States Tax Court.

Entered August 28, 1953.

Attorney(s) appearing for the Case

Marvin E. Goodson, Esq., 6399 Wilshire Boulevard, Los Angeles, Calif., for petitioner. George E. Constable, Esq., for respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

The Commissioner has determined a deficiency in income tax for the year 1949 in the amount of $1,426.68. The deficiency results from disallowance of a deduction for separate maintenance payments in the amount of $4,200 as not constituting a proper deduction under section 23 (u) of the Code.

The petitioner filed a separate return for 1949 with the collector for the sixth district of California...

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