T.C. Memo. 1996-253
UNITED STATES TAX COURT
AUSTIN B. EWELL, JR., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16900-93. Filed May 30, 1996.
George F. Belyea, for petitioner.
Lloyd T. Silberzweig, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined that petitioner has a
deficiency in Federal income tax of $33,513 for 1987. After
concessions, we must decide the following:
1. Whether various payments made by petitioner to and on
behalf of his former spouse from March 27 to December 19, 1987,
were alimony under section 71(b)(1). We hold that they were not
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