Walter Oliver Melvin v. Commr. of IRS

Appellant Walter Oliver Melvin, proceeding pro se, appeals the U.S. Tax Court’s final decision in favor of the Commissioner of the Internal Revenue Service (“Commissioner” or the “IRS”) on his petition for redetermination of deficiency. On appeal, Melvin first argues that he was entitled to deduct $6,000 from his 2003 income tax returns because his 1985 divorce decree ordered that he pay alimony, through the seizure of property to be credited at the rate of $500 per month, to his ex-spouse. He asserts that, because he was required to pay all of the alimony in advance, he should thus be…