Brooks v. Commissioner

WILLIAM F. BROOKS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Brooks v. Commissioner

Docket No. 1958-80

United States Tax Court

T.C. Memo 1983-304; 1983 Tax Ct. Memo LEXIS 479; 46 T.C.M. (CCH) 299; T.C.M. (RIA) 83304;

May 31, 1983.

Michael E. Caryl, for the petitioner.

Susan B. Watson, for the respondent.

WILBUR

MEMORANDUM FINDINGS OF FACT AND OPINION

WILBUR, Judge: Respondent determined a deficiency in petitioner's 1976 Federal income tax in the amount of $2,961.14. The sole issue reamining for decision is whether petitioner is entitled to an alimony deduction under section 215 1 for…