Thomas G. Strealdorf and June G. Strealdorf v. Commissioner of Internal Revenue

In this appeal we are asked to review the Tax Court’s decision that certain payments made by Thomas G. Strealdorf to his former wife are child support and not deductible from his gross income for federal income tax purposes. Strealdorf claims that the payments are a combination of alimony and child support, and therefore the payments should be treated as alimony which is a deductible expense. After a careful review of the record and relevant law we affirm on the basis of the Tax Court’s opinion and attach that opinion hereto as an appendix. We find it necessary to add only a few words to…