The Commissioner determined a deficiency of $327.38 in the income tax of the petitioner for the calendar year 1943. The only issue for decision is whether payments of $20 per week were periodic payments of alimony and, therefore, deductible by the petitioner, or whether they were payments of the purchase price of real property and not deductible.
FINDINGS OF FACT.
The petitioner filed his individual income tax return for 1943 with the collector of internal...
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