EAST v. COMMISSIONER

Docket No. 7616-88.

58 T.C.M. 953 (1989)

T.C. Memo. 1989-658

Albert L. East III and Ella M. East v. Commissioner.

United States Tax Court.

Filed December 18, 1989.


Attorney(s) appearing for the Case

William S. Painter, Ernest G. Taylor, Jr., Alveno N. Castilla, 633 North State Street, Jackson, Miss., and William B. Grete, for the petitioners. Helen C.T. Smith, for the respondent.*


Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondent determined deficiencies of $38,376, $74,901, and $190,357 in petitioners' Federal income tax for 1981, 1982, and 1983, respectively. After concessions, the sole issue remaining for decision is whether monthly payments made by Albert L. East III (petitioner) to his former wife Jean Ann Smith East (Jean East) are deductible alimony payments under section 215.

Unless otherwise indicated...

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