Glickler v. Commissioner

ROBERT H. GLICKLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Glickler v. Commissioner

Docket No. 7371-71.

United States Tax Court

T.C. Memo 1973-91; 1973 Tax Ct. Memo LEXIS 199; 32 T.C.M. (CCH) 405; T.C.M. (RIA) 73091;

April 17, 1973, Filed

Robert H. Glickler, pro se.

Clarence F. Frazier, Jr., for the respondent.

FEATHERSTON

MEMORANDUM FINDINGS OF FACT AND OPINION

FEATHERSTON, Judge: Respondent determined a deficiency of $1,175.04 in petitioner's income tax for 1967. The sole issue is whether petitioner is entitled, under section 215, 1 to deduct payments which he made to his wife,…