MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge.
Respondent determined a deficiency of $7,278 and an accuracy-related penalty of $1,456 in petitioner's Federal income tax for 2008. The issues for decision are: (1) whether petitioner is entitled to a deduction for alimony paid greater than the amount respondent allowed; and (2) whether petitioner is liable for an accuracy-related penalty under section 6662(a).
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.