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OSTERBAUER v. COMMISSIONER

Docket No. 645-80.

43 T.C.M. 1364 (1982)

T.C. Memo. 1982-266

Ralph F. and Ellen M. Osterbauer v. Commissioner.

United States Tax Court.

Filed May 17, 1982.

Attorney(s) appearing for the Case

Joel R. Bryan, for the petitioners. Alan J. Pinner, for the respondent.

Memorandum Findings of Fact and Opinion

NIMS, Judge:

Respondent determined deficiencies in petitioners' federal income taxes as follows:

      Year                Deficiency

      1976 ................ $3,390
      1977 ................  4,970

The only issue for decision is whether petitioners are entitled to a section 2151 alimony deduction in excess of the amount allowed by the respondent for amounts...

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