1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 25 T.C.M.
  5. 25 T.C.M. 120 (1966)
 

RICHARDS v. COMMISSIONER

Docket No. 4601-64.

25 T.C.M. 120 (1966)

T.C. Memo. 1966-23

William L. Richards, Jr., and Frances M. Richards v. Commissioner.

United States Tax Court.

Filed January 27, 1966.

Attorney(s) appearing for the Case

William L. Richards, Jr., pro se, 7475 Silver Lane, Dayton, Ohio. C. Samuel Whitehead, for the respondent.

Memorandum Opinion

MULRONEY, Judge:

Respondent determined a deficiency in the petitioners' income tax for 1962 in the amount of $117.87. The only issue is whether the entire amount of certain mortgage payments, or only one-half of such payments, made by petitioner William L. Richards, Jr. during the year 1962 is deductible as periodic payments of alimony under section 215(a) of the Internal Revenue Code of 1954.1

All...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases