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BOLZA v. COMMISSIONER

Docket No. 790-80.

42 T.C.M. 1138 (1981)

T.C. Memo. 1981-529

James M. Bolza and Norma S. Bolza v. Commissioner.

United States Tax Court.

Filed September 22, 1981.

Attorney(s) appearing for the Case

D. Robert Autrey, Jr., 331 Washington Ave., for the petitioners. James R. Marietta, for the respondent.

Memorandum Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1977 in the amount of $5,445.

The only issue for decision is whether petitioners are entitled to a deduction under section 215,1 for a $16,350 payment made by petitioner James M. Bolza to a bank and his former wife, Linda Joyce Harris Bolza, in payment on a mortgage indebtedness.

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