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DELEHANTY v. COMMISSIONER

Docket No. 2769-75.

36 T.C.M. 1034 (1977)

T.C. Memo. 1977-255

Edward J. Delehanty and Margaret Delehanty v. Commissioner.

United States Tax Court.

Filed August 4, 1977.

Attorney(s) appearing for the Case

Godfrey L. Munter, Jr., Alcoa Bldg., One Maritime Plaza, San Francisco, Calif., for the petitioners. Edward B. Simpson, Jr., and Rebecca T. Hill, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined a deficiency of $5,164.00 in the petitioners' Federal income tax for 1972. The sole issue for decision is whether periodic payments made by the petitioner Edward J. Delehanty to his former wife were deductible alimony payments pursuant to the provisions of sections 215 and 71 of the Internal Revenue Code of 1954.1

Findings of Fact

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