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COLLINS v. COMMISSIONER

Docket No. 8895-77.

39 T.C.M. 757 (1979)

T.C. Memo. 1979-508

Charles R. Collins, Jr. v. Commissioner.

United States Tax Court.

Filed December 20, 1979.

Attorney(s) appearing for the Case

Paul M. Cummings, Jerome S. Richman, and Edward P. Guttenmacher, 19 W. Flager St., Miami, Fla., for the petitioner. Jan S. Neiman, for the respondent.

Memorandum Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $16,541.15 in petitioner's Federal income tax for 1972. Concessions having been made, the only issue for decision is whether the transfer of certain property by petitioner to Ione Collins in that year constitutes deductible alimony pursuant to section 215.1

All of the facts have been stipulated.

Petitioner resided in Virgin...

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