Leslie v. Commissioner
United States Tax Court
Respondent's action in allowing a deduction of only $ 1,200 under the provisions of section 23 (u), I. R. C., out of $ 3,600 paid by petitioner to his former wife because only $ 1,200 is includible in the gross income of the wife under the provisions of section 22 (k), I. R. C., is approved.
1Opinion of the Court
Warren Leslie, Jr., Petitioner, v. Commissioner of Internal Revenue, Respondent
Leslie v. Commissioner
Docket No. 13853
United States Tax Court
10 T.C. 807; 1948 U.S. Tax Ct. LEXIS 192;
May 12, 1948, Promulgated
Decision will be entered for the respondent.
Respondent's action in allowing a deduction of only $ 1,200 under the provisions of section 23 (u), I. R. C., out of $ 3,600 paid by petitioner to his former wife because only $ 1,200 is includible in the gross income of the wife under the provisions of section 22 (k), I. R. C., is approved.
Louis D. Blum, C. P. A., for the petitioner.
J. Richard…
2Cases cited3 opinions
- Moitoret v. CommissionerUnited States Tax Court · 1946
- Budd v. CommissionerUnited States Tax Court · 1946
- Leslie v. CommissionerUnited States Tax Court · 1948