Toni L. Sarchett - Page 1
T.C. Memo. 2007-180
UNITED STATES TAX COURT
TONI L. SARCHETT, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11785-06. Filed July 9, 2007.
Toni L. Sarchett, pro se.
Carolyn A. Schenck, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined a deficiency of $69,390
in petitioner’s Federal income taxes for 2004. After a
concession by respondent, the issue for decision is whether
petitioner is entitled to deduct, as alimony under section 215,
$200,000 in payments made to her former spouse. Unless otherwise
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Last modified: November 10, 2007