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SCHMIDT v. COMMISSIONER

Docket No. 5735-66.

26 T.C.M. 1218 (1967)

T.C. Memo. 1967-240

James L. Schmidt and Marlene G. Schmidt v. Commissioner.

United States Tax Court.

Filed December 5, 1967.

Attorney(s) appearing for the Case

James L. Schmidt and Marlene G. Schmidt, pro se, 8375 Lewis Place, Orlando, Fla., Henry C. Stockell, Jr., and James B. Morgan, for the respondent.

Memorandum Opinion

MULRONEY, Judge:

Respondent determined a deficiency in petitioner's 1965 income tax in the amount of $564.97. The issue is whether a $3,000 payment made by James L. Schmidt to his former wife is deductible as alimony under section 215, I. R. C. 1954.1

All of the facts were stipulated and are found accordingly.

The petitioners, James and Marlene Schmidt are husband and wife, and they reside in...

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