Memorandum Findings of Fact and Opinion
In this case the respondent determined a deficiency of $3,226.56 in income and victory tax for 1943. The computation of the deficiency involves income of both 1942 and 1943, pursuant to the provisions of the Current Tax Payment Act of 1943. The question is whether petitioner is entitled to deductions under section 23 (u) of the Internal Revenue Code for payments made to his wife in the taxable years under a separation agreement...
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