Ward v. Commissioner

JOSEPH L. WARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Ward v. Commissioner

Docket No. 3197-78.

United States Tax Court

T.C. Memo 1979-252; 1979 Tax Ct. Memo LEXIS 273; 38 T.C.M. (CCH) 1006; T.C.M. (RIA) 79252;

July 3, 1979, Filed

Thomas A. Falik, for the petitioner.

Eddie L. Gibson, for the respondent.

DAWSON

MEMORANDUM OPINION

DAWSON, Judge: Respondent determined deficiencies of $3,373, $3,372, and $4,097 for the years 1973, 1974, and 1975, respectively. The only issue presented for decision is whether petitioner is entitled to deduct certain payments incident to a divorce as…