Richard J. Sydnes v. Commissioner of Internal Revenue

VAN OOSTERHOUT, Senior Circuit Judge.

This is a timely appeal by taxpayer, Richard J. Sydnes, from final decision of the Tax Court determining deficiency in income tax due from the taxpayer for the year 1971 in the amount of $406.20. Jurisdiction in this court exists under 26 U.S.C. § 7482. 1

The issues presented by this appeal are:

I. Whether the Tax Court correctly found taxpayer and his wife were not separated within the meaning of 26 U.S.C. § 71(a)(3) and thus taxpayer was not entitled to deduct from his gross income support payments made pursuant to a separate maintenance order in an Iowa…