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CHRISTIANSEN v. COMMISSIONER

Docket No. 5667-71.

60 T.C. 456 (1973)

MELVIN A. CHRISTIANSEN AND FAYE CHRISTIANSEN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 19, 1973.

Attorney(s) appearing for the Case

John L. Carey and James P. Harrington, for the petitioners.

Robert G. Martinell, for the respondent.

STERRETT, Judge:

The Commissioner determined a deficiency in the petitioners' Federal income tax for the calendar year 1969 in the amount of $2,207.01.

The sole issue for our determination is whether the petitioners may deduct under the provisions of section 215, I.R.C. 1954,1 payments in the amount of $3,686.03 made to his former wife's niece and nephew for their education expenses.

FINDINGS OF FACT

Some...

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