Bertram W. Coltman, Jr. v. Commissioner of Internal Revenue, Michelle Coltman v. Commissioner of Internal Revenue

SHADUR, Senior District Judge.

This three-party dispute involves the income tax deductibility or nondeductibility of payments made by a husband to his estranged wife pursuant to a court order during taxable years in which, though they were actively engaged in divorce proceedings, he had not removed himself entirely from the family residence. Bertram Colt-man, Jr. (“Bertram”) disputes the assertion by the Commissioner of Internal Revenue of a tax deficiency stemming from Bertram’s deduction of those payments in 1982 and 1983, while the Commissioner has issued protective notices of deficiency…