Thomas Clarence and Claudia Ellen Maloney - Page 1

                                 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                 

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