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BETTISON v. COMMISSIONER

Docket No. 80675.

20 T.C.M. 866 (1961)

T.C. Memo. 1961-168

Lindley S. Bettison and Elizabeth B. Bettison, his wife v. Commissioner.

United States Tax Court.

Filed June 9, 1961.

Attorney(s) appearing for the Case

Douglas D. Royal, Esq., Wayne Title and Trust Bldg., Wayne, Pa., for the petitioners. Joseph S. Mangano, Esq., for the respondent.

Memorandum Opinion

MULRONEY, Judge:

The respondent determined a deficiency in petitioners' income tax of $613.10 for the year 1956. The sole question for decision is whether payments made pursuant to an agreement by Lindley S. Bettison during the taxable year 1956 to his wife by a former marriage represent alimony, deductible under section 215 of the Internal Revenue Code of 1954, or are child support payments and not deductible.

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