SCHMITT v. COMMISSIONER

Docket No. 17662-84.

53 T.C.M. 421 (1987)

T.C. Memo. 1987-154

Gerald A. Schmitt v. Commissioner.

United States Tax Court.

Filed March 23, 1987.


Attorney(s) appearing for the Case

Gerald A. Schmitt, pro se, Watertown, Wis. James M. Klein, for the respondent.


Memorandum Findings of Fact and Opinion

CLAPP, Judge:

Respondent determined deficiencies in petitioner's 1981 and 1982 Federal income taxes in the amounts of $3,285.00 and $3,414.82, respectively. The issues for decision are: 1) whether payments, which petitioner made pursuant to a temporary court order, should be classified as child support instead of alimony; and 2) whether petitioner may deduct travel expenses as a business expense pursuant to section...

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