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MAVITY v. COMMISSIONER

Docket No. 2422-62.

42 T.C. 283 (1964)

DAVID MAVITY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 22, 1964.

Attorney(s) appearing for the Case

Edmund C. Grainger, Jr., for the petitioner.

Robert A. Trevisani, for the respondent.

OPINION

KERN, Judge:

Respondent determined a deficiency of $8,316.22 in petitioner's Federal income tax for the year 1958. Petitioner has not assigned error to all of respondent's determinations. In the petition it is alleged that respondent erred in disallowing a deduction claimed by petitioner for alimony in the amount of $8,600, and that respondent erred in increasing petitioner's business income in the...

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