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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