OPINION.
HARLAN, Judge:
The Commissioner determined a deficiency in income tax for the year 1943 in the amount of $2,406.79. Both the 1942 and 1943 taxable years are involved by reason of the Current Tax Payment Act. The question before us is whether petitioners are entitled to deduct the amount of premiums paid by decedent, Boies C. Hart, in 1942 and 1943, on policies of insurance on his own life, as alimony under sections 22 (k) and 23 (u), Internal...
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