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MARTIN v. COMMISSIONER

Docket No. 11367-77.

73 T.C. 255 (1979)

WILLIAM A. MARTIN AND CAROL C. MARTIN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 13, 1979.

Attorney(s) appearing for the Case

Asher B. Lans, for the petitioners.

Henry B. Miller, for the respondent.

OPINION

RAUM, Judge:

The Commissioner determined deficiencies in income tax against the petitioners of $7,056.53 for 1972 and $6,771.84 for 1973. At issue is petitioners' right to alimony deductions under section 215, I.R.C. 1954, for two payments made to the former wife of William Martin, Lila W. Martin. The case was submitted on a stipulation of facts.

Petitioner William Martin was married to Lila W. Martin in 1947. The couple experienced...

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