1. Home
  2. Browse Decisions
  3. T.C.
  4. 73 T.C.
  5. 73 T.C. 1113 (1980)
 

CROUSER v. COMMISSIONER

Docket No. 418-78.

73 T.C. 1113 (1980)

CLYDE J. CROUSER AND DOROTHY J. CROUSER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 18, 1980.

Attorney(s) appearing for the Case

Robert L. McCarty, for the petitioners.

Donald W. Mosser, for the respondent.

OPINION

CHABOT, Judge:

Respondent determined a deficiency in Federal individual income tax against petitioners for 1975 in the amount of $1,846.50. The issue for decision is whether payments made by petitioner Clyde J. Crouser (hereinafter sometimes referred to as Clyde) to his former wife are deductible under section 215.1

All of the facts have been stipulated; the stipulation and the stipulated exhibits are incorporated...

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