The Commissioner determined a deficiency in income tax of $439.32 for 1943. The question involved is whether $575 and $810 of the payments made in 1942 and 1943, respectively, by petitioner to his former wife are deductible from gross income under section 23 (u) of the Internal Revenue Code.
FINDINGS OF FACT.
The petitioners are husband and wife. They filed joint returns for 1942 and 1943 in the second district of New York.
Frederick S. Dauwalter...
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