Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined a deficiency of $1,163.78 in petitioner's Federal income tax for the calendar year 1975. Petitioner had her legal residence at Chapel Hill, North Carolina, at the time the petition was filed.
The deficiency arises out of the disallowance of a deduction for alimony claimed to be paid to the former wife of petitioner's ex-husband. The sole issue is whether a joint return...
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.