BORBONUS v. COMMISSIONER

Docket No. 3623-62.

42 T.C. 983 (1964)

WILLIAM E. BORBONUS AND GEORGIA BORBONUS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 27, 1964.


Attorney(s) appearing for the Case

Bernard Sherl, for the petitioners.

John B. Murray, Jr., for the respondent.


OPINION

FAY, Judge:

The Commissioner determined a deficiency in petitioners' income tax for the year 1958 in the amount of $2,260.73. The only issue left for decision1 is whether any portion of $7,000 paid by petitioner William E. Borbonus to his former wife, Lillian Borbonus, in 1958 is deductible as alimony and interest.

All of the facts have been stipulated and are so found.

Petitioners William E. Borbonus...

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