MEMORANDUM OPINION
WELLS, Chief Judge.
Respondent determined a deficiency in the amount of $17,400 in petitioner's Federal income tax for 2000. The sole issue for decision is whether petitioner is entitled to deduct under section 215 as alimony a payment that he made to his former wife pursuant to the judgment of a State court entered on a jury's verdict in their divorce proceedings awarding her "lump sum alimony". This case was submitted fully stipulated...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.