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FOWLER v. COMMISSIONER

Docket No. 25140-82.

50 T.C.M. 941 (1985)

T.C. Memo. 1985-457

Franklin S. Fowler and Jeanne C. Fowler v. Commissioner.

United States Tax Court.

Filed September 3, 1985.

Attorney(s) appearing for the Case

Thomas H. McPeters, 599 N. Arrowhead Ave., San Bernardino, Calif., for the petitioners. Steven M. Roth, for the respondent.

Memorandum Findings of Fact and Opinion

GERBER, Judge:

Respondent determined a deficiency of $5,688.95 in petitioners' 1978 Federal income taxes. After a concession, the sole issue for consideration is whether payments made by Franklin S. Fowler on behalf of Katherine Ann Fowler (Katherine) are deductible alimony payments under section 215.1 References to petitioner in the singular will be to Dr. Franklin S. Fowler.

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