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MALONEY v. COMMISSIONER

Docket No. 20568-97.

80 T.C.M. 53 (2000)

T.C. Memo. 2000-214

Thomas Clarence and Claudia Ellen Maloney v. Commissioner.

United States Tax Court.

Filed July 17, 2000.

Attorney(s) appearing for the Case

Thomas Maloney and Claudia Ellen Maloney, pro sese. Felicia L. Branch, for the respondent.

MEMORANDUM OPINION

LARO, Judge:

The parties submitted this case to the Court without trial. See Rule 122. Petitioners petitioned the Court to redetermine respondent's determination of a $14,832 deficiency in their 1993 Federal income tax. We must decide whether they may deduct as alimony a $47,900 payment that Thomas Maloney (petitioner) made to his former wife. We hold they may not. Section references are to the Internal Revenue Code as applicable to the...

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