The respondent determined a deficiency in income tax for the year 1943 in the amount of $832.47. The Commissioner ruled that, of the total amount of $3,600 paid to petitioner's former wife during the year 1942, only $1,200 thereof constituted an allowable deduction under the provisions of section 23 (u) of the Internal Revenue Code, "inasmuch as only $1,200.00 is includible in the gross income of your former wife under the provisions of Section 22 (k) of the Internal Revenue...
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