T.C. Memo. 2000-214
UNITED STATES TAX COURT
THOMAS CLARENCE AND CLAUDIA ELLEN MALONEY, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 20568-97. Filed July 17, 2000.
Thomas Maloney and Claudia Ellen Maloney, pro sese.
Felicia L. Branch, for respondent.
MEMORANDUM OPINION
LARO, Judge: The parties submitted this case to the Court
without trial. See Rule 122. Petitioners petitioned the Court
to redetermine respondent’s determination of a $14,832 deficiency
in their 1993 Federal income tax. We must decide whether they
may deduct as alimony a $47,900 payment that Thomas Maloney
Page: 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011