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SMITH v. COMMISSIONER

Docket No. 2554-67.

51 T.C. 1 (1968)

CLARENCE W. SMITH AND GRETA M. SMITH, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 2, 1968.

Attorney(s) appearing for the Case

Thomas W. Martin, for the petitioners.

Nicholas G. Stucky, for the respondent.

OPINION

TIETJENS, Judge:

The Commissioner determined a deficiency of $2,760.21 in the individual income tax of petitioners for the year 1963.

The Commissioner made the following adjustments to taxable income of petitioners for 1963:

EXPLANATION OF ADJUSTMENTS

(a) It is determined that the deduction claimed on your return for alimony in the amount of $10,000.00 is not allowable for the...

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