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BLAKEY v. COMMISSIONER

Docket Nos. 3085-80, 4590-80.

78 T.C. 963 (1982)

CHARLES R. BLAKEY AND FAY L. BLAKEY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SANDRA A. BETTINO, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 10, 1982.

Attorney(s) appearing for the Case

James G. Arthur, for the petitioners in docket No. 3085-80.

Sandra A. Bettino Major, pro se in docket No. 4590-80.

Clement Shugerman, for the respondent.

PARKER, Judge:

Respondent determined deficiencies in petitioners' 1976 Federal income taxes in the amount of $1,136 in docket No. 3085-80 and $1,454 in docket No. 4590-80. The issues for decision are:

(1) Whether payments made to the wife during 1976 pursuant to a written agreement incident to divorce constitute periodic payments deductible by the husband under section 2151 and includable...

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