Legal Opinion
Sharp v. Commissioner
United States Tax Court
Decided July 31, 1972No. Docket No. 3126-71Unpublished
1Opinion of the Court
Elbert G. Sharp v. Commissioner.
Sharp v. Commissioner
Docket No. 3126-71.
United States Tax Court
T.C. Memo 1972-159; 1972 Tax Ct. Memo LEXIS 95; 31 T.C.M. (CCH) 795; T.C.M. (RIA) 72159;
July 31, 1972
Davis W. Moore, Jr., 301 Equitable Bldg., 730 17th St., Denver, Colo., for the petitioner. John D. Moats, for the respondent.
FAY
Memorandum Findings of Fact and Opinion
FAY, Judge: Respondent determined a deficiency in the income tax liability of petitioner for the taxable year 1967 in the amount of $414.48. The issue is whether the petitioner is entitled to an alimony deduction under section 215 1 for…
2Cases cited12 opinions
- Harold R. McCombs and Clara F. McCombs v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Ruby Mae McCombsCourt of Appeals for the Tenth Circuit · 1968
- Nunemacher v. NunemacherSupreme Court of Colorado · 1955
- Bertha Soltermann v. United StatesCourt of Appeals for the Ninth Circuit · 1959
- Joslin v. CommissionerUnited States Tax Court · 1969
- Mirsky v. CommissionerUnited States Tax Court · 1971
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