Richard J. Sydnes v. Commissioner of Internal Revenue

Richard J. Sydnes appeals from a decision of the Tax Court 1 determining a deficiency of $166.88 in income tax due for tax year 1975 and assessing damages of $500.00 against him for instituting this proceeding merely for delay. We affirm the decision of the Tax Court.

Sydnes filed a 1971 income tax return on which he claimed an alimony deduction of $545.30 in . mortgage payments made pursuant to a July 9,1971 dissolution of marriage decree. A deficiency assessment resulted when the Commissioner disallowed the deduction on the ground that the mortgage payments were part of a property settlement…