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SPRINGER v. COMMISSIONER

Docket No. 13228-00.

86 T.C.M. 127 (2003)

T.C. Memo. 2003-221

Marlin G. Springer v. Commissioner.

United States Tax Court.

Filed July 23, 2003.

Attorney(s) appearing for the Case

Burnell E. Steinmeyer, Jr., and Larry R. Baumann, for the petitioner.

Albert B. Kerkhove and Henry N. Carriger, for the respondent.

MEMORANDUM OPINION

GOEKE, Judge:

Respondent determined a deficiency in petitioner's 1996 Federal income tax of $20,394. The sole issue for decision is whether a payment of $50,000 petitioner made to his ex-wife in 1996 is deductible as alimony under section 215(a).1

Background

The parties submitted this case fully stipulated pursuant to Rule 122. The stipulation of facts and the attached exhibits are...

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