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SMITH v. COMMISSIONER

Docket No. 6563-65.

26 T.C.M. 443 (1967)

T.C. Memo. 1967-90

William D. Smith and Dorothy S. Smith v. Commissioner.

United States Tax Court.

Filed April 25, 1967.

Attorney(s) appearing for the Case

William D. Smith, pro se, 4113 Ferrarra St., Jacksonville, Fla. James B. Morgan, for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

A deficiency has been determined by respondent against petitioners for the taxable year 1963 in the amount of $740.05.

The sole issue to be decided is whether respondent has erred in disallowing a deduction of $3,000 taken by petitioners on their return for 1963 as alimony paid to petitioner William Smith's former wife. The case was submitted fully stipulated under Rule 30.

Findings...

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