Court of Appeals for the Sixth Circuit December 19, 1962, 14731_1 (Laurence J. Ellert, A.K.A. L. J. Ellert v. Commissioner of Internal Revenue)

LEVIN, District Judge.

This is an appeal from a decision of the Tax Court, Memo 1961-79, which upheld the Commissioner’s disallowance of the petitioner’s claimed alimony deduction for the year 1956.

Petitioner, Laurence J. Ellert, married Margaret McKeever Ellert in 1936.