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BROOKS v. COMMISSIONER

Docket No. 1958-80.

46 T.C.M. 299 (1983)

T.C. Memo. 1983-304

William F. Brooks v. Commissioner.

United States Tax Court.

Filed May 31, 1983.

Attorney(s) appearing for the Case

Michael E. Caryl, 206 West Burke St., Martinsburg, W. Va., for the petitioner. Susan B. Watson, for the respondent.

Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined a deficiency in petitioner's 1976 Federal income tax in the amount of $2,961.14. The sole issue remaining for decision is whether petitioner is entitled to an alimony deduction under section 2151 for amounts paid during 1976 for the support of his former wife.

Findings of Fact

Some of...

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