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DANIEL v. COMMISSIONER

Docket No. 3508-68.

56 T.C. 655 (1971)

RICHARD T. DANIEL, JR., AND AENA M. DANIEL, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 29, 1971.

Attorney(s) appearing for the Case

James K. Rushing and Cecil A. Ray, Jr., for the petitioners.

Kenneth A. Little, for the respondent.

STERRETT, Judge:

Respondent determined deficiencies in the income tax of petitioners as follows:

Year                              Deficiency

1962 ----------------------------  $3,299.05
1963 ----------------------------   3,803.30
1964 ----------------------------   3,456.63

We are asked to decide whether alimony payments, which were made out of petitioner Richard T. Daniel's income interest in a testamentary trust...

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