Memorandum Findings of Fact and Opinion
HARRON, Judge:
The respondent determined a deficiency in income and victory tax for the year 1943 in the amount of $4,821.67. The respondent held that payments made to a divorced wife, Tuckie G. Hesse, in the years 1942 and 1943; and payments made to another divorced wife, Edith R. Hesse, in the year 1943 did not constitute allowable deductions under section 23 (u) of the Internal Revenue Code.
Petitioner filed...
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