GRIFFITH v. COMMISSIONER

Docket No. 4477-81.

46 T.C.M. 189 (1983)

T.C. Memo. 1983-278

Donn W. Griffith v. Commissioner.

United States Tax Court.

Filed May 19, 1983.


Attorney(s) appearing for the Case

Arthur H. Thomas, Jr., 6660 North High St., Worthington, Ohio, for the petitioner. James E. Rogers, Jr., for the respondent.


Memorandum Findings of Fact and Opinion

HAMBLEN, Judge:

Respondent determined a deficiency in the amount of $2,760.00 in petitioner's 1977 Federal income tax.

After concessions, the sole issue for decision is whether certain payments made by petitioner to his ex-wife constituted deductible alimony under section 215.1

Findings of Fact

Some of the facts have been stipulated and are found accordingly. The...

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