1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 39 T.C.M.
  5. 39 T.C.M. 362 (1979)
 

SHAPIRO v. COMMISSIONER

Docket No. 6083-76.

39 T.C.M. 362 (1979)

T.C. Memo. 1979-427

Howard Shapiro v. Commissioner.

United States Tax Court.

Filed October 15, 1979.

Attorney(s) appearing for the Case

Edward Mendlowitz, for the petitioner. William F. Halley, for the respondent.

Memorandum Opinion

WILBUR, Judge:

Respondent determined a deficiency of $9,744 in petitioner's income tax for 1973. Some adjustments have been conceded by petitioner. The sole remaining issue is whether petitioner is entitled, under section 2151 to deduct support payments made to his wife during a period of separation prior to divorce.

This case was submitted for decision...

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