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WILLIAMS v. COMMISSIONER

Docket No. 1307-91.

65 T.C.M. 2414 (1993)

T.C. Memo. 1993-163

Paul A. Williams and Marilee Williams v. Commissioner.

United States Tax Court.

Filed April 15, 1993.

Attorney(s) appearing for the Case

Jodde Olsen Lanning, College Blvd., at King 11000 King, Overland Park, Kan., for the petitioners. Dennis R. Onnen, for the respondent.

Memorandum Opinion

COUVILLION, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3)1 and Rules 180, 181, and 182.

Respondent determined a deficiency in petitioners' 1986 Federal income tax in the amount of $7,625.

The sole issue is whether payments made by Paul A. Williams (petitioner) to his former wife are deductible under section 2152 as "alimony and separate...

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