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BENEDICT v. COMMISSIONER

Docket No. 21156-81.

82 T.C. 573 (1984)

DOUGLAS G. BENEDICT, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 4, 1984.

Attorney(s) appearing for the Case

Ben A. Douglas, for the petitioner.

William P. Hardeman, for the respondent.

OPINION

NIMS, Judge:

Respondent determined deficiencies in petitioner's Federal income tax for the years 1975, 1976, and 1977 in the amounts of $4,478.69, $3,311.62, and $3,713.92, respectively.

After concessions, the issue for decision is whether payments made by petitioner to his former wife pursuant to a divorce decree are deductible as alimony under section 215.1

All of the facts have been stipulated...

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