This proceeding involves a deficiency in income and victory tax of $60.24 for the year 1943. Petitioner deducted from his gross income $272, the total of payments which he made to his wife in 1943 under circumstances set forth hereinafter. The deduction was disallowed. The only question is whether petitioner is entitled to deduction under section 23 (u) of the Internal Revenue Code. The question must be determined with reference to section 22 (k), which provides that in the...
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