1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 36 T.C.M.
  5. 36 T.C.M. 1559 (1977)
 

COHEN v. COMMISSIONER

Docket No. 6967-76.

36 T.C.M. 1559 (1977)

T.C. Memo. 1977-383

Bertram I. Cohen v. Commissioner.

United States Tax Court.

Filed November 3, 1977.

Attorney(s) appearing for the Case

Aaron Dines, 339 Bloomfield Ave., Caldwell, N.J., for the petitioner. Louis T. Conti and William J. Salica, for the respondent.

Memorandum Opinion

QUEALY, Judge:

Respondent determined deficiencies in petitioner's Federal income tax as follows:

  Taxable Year     Deficiency

  1970 ........... $ 5,381.62
  1971 ...........  22,987.70
  1972 ...........   9,414.83
  1973 ...........   9,099.80

The issue remaining for decision is whether payments made by petitioner during the years in issue to his former wife are deductible by petitioner under the provisions...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases