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DEAN v. COMMISSIONER

Docket No. 4844-80.

42 T.C.M. 1237 (1981)

T.C. Memo. 1981-554

Walter J. Dean v. Commissioner.

United States Tax Court.

Filed September 28, 1981.

Attorney(s) appearing for the Case

Walter J. Dean, pro se, Pittsburgh, Pa. Edward J. Laubach, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $418 in petitioner's income tax for 1977. The issue to be decided is whether petitioner is entitled under section 2151 to a deduction in the amount of $1,972, or any amount, for alimony payments to his former wife.

Findings of Fact

At the time the petition was filed, petitioner was a legal resident...

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