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ELLERT v. COMMISSIONER

Docket No. 78270.

20 T.C.M. 364 (1961)

T.C. Memo. 1961-79

Laurence J. Ellert, aka L. J. Ellert v. Commissioner.

United States Tax Court.

Filed March 22, 1961.

Attorney(s) appearing for the Case

Alexander R. Roman, Esq., 3436 Lorin Ave., Cleveland, Ohio, for the petitioner. Buckley D. Sowards, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

A deficiency of $526.86 for the year 1956 is contested by petitioner. The sole question is whether $2,700 paid by him to his former wife was deductible as alimony for that year. Other issues raised in the petition have been conceded by petitioner.

Some of the facts have been stipulated.

Findings of Fact

The stipulated facts are hereby found.

Petitioner filed his Federal...

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