William E. Johnson - Page 1

                                 T.C. Memo. 2006-116                                  



                               UNITED STATES TAX COURT                                


                          WILLIAM E. JOHNSON, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 20357-04.Filed June 6, 2006.                                                 

               William E. Johnson, pro se.                                            
               Mary A. Waters, for respondent.                                        


                                 MEMORANDUM OPINION                                   

               WELLS, Judge:  Respondent determined a $1,110 deficiency in            
          income tax for petitioner’s taxable year 2002.  The issue we must           
          decide is whether certain expenses claimed by petitioner are                
          deductible as alimony under sections 71 and 215.  Unless                    
          otherwise indicated, all section references are to the Internal             
          Revenue Code, as amended.                                                   






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