Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1970 in the amount of $723.15.
The issue for decision is whether petitioners are entitled to deduct $2,500 paid in settlement of a suit brought by petitioner John G. McDonald, Jr.'s ex-wife for arrearages in child support and a legal fee of $1,216 paid in defending that proceeding and in connection with his suit...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.