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           

Page:  1  2  3  4  5  6  Next 

Last modified: November 10, 2007