Laurence J. Ellert, A.K.A. L. J. Ellert v. Commissioner of Internal Revenue

LEVIN, District Judge.

This is an appeal from a decision of the Tax Court, Memo 1961-79, which upheld the Commissioner’s disallowance of the petitioner’s claimed alimony deduction for the year 1956.

Petitioner, Laurence J. Ellert, married Margaret McKeever Ellert in 1936. They have three children: Lawrence, born on March 1, 1938; Suzanne, born on May 9, 1939; and Margaret, bo,rn on September 22, 1943. On April 5, 1954, subsequent to the filing of a suit for divorce by the petitioner in an Ohio court of competent jurisdiction, the parties agreed that the petitioner would pay 0296.00 per month…