Jay Mukherjee - Page 1

                                 T.C. Memo. 2004-98                                   

                               UNITED STATES TAX COURT                                

                            JAY MUKHERJEE, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 13523-02.             Filed April 7, 2004.                  

               D. Robert Autry, Jr., for petitioner.                                  
               Nancy E. Hooten, for respondent.                                       

                                 MEMORANDUM OPINION                                   

               WELLS, Chief Judge:  Respondent determined a deficiency in             
          the amount of $17,400 in petitioner’s Federal income tax for                
          2000. The sole issue for decision is whether petitioner is                  
          entitled to deduct under section 215 as alimony a payment that he           
          made to his former wife pursuant to the judgment of a State court           
          entered on a jury’s verdict in their divorce proceedings awarding           

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