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BOWERS v. COMMISSIONER

Docket No. 49704.

25 T.C. 452 (1955)

F. C. BOWERS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 13, 1955.

Attorney(s) appearing for the Case

N. A. Cobb, Esq., for the petitioner.

Robert J. Fetterman, Esq., for the respondent.

The Commissioner has determined a deficiency of $15,201 in the petitioner's income tax for the year 1950. The issue for determination is the correctness of respondent's action in disallowing as a deduction from gross income the sum of $20,000 paid by petitioner in 1950 as partial payment of an attorney fee incident to a divorce action. Another issue raised by the pleadings has been resolved by agreement of the parties.

FINDINGS...

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