The Commissioner determined a deficiency of $2,508.58 in income tax for the calendar year 1943. The only issue for decision is whether the Commissioner erred in failing to allow deductions for 1942 and 1943 for amounts which the petitioner paid to his divorced wife.
FINDINGS OF FACT.
The petitioner filed his individual return for 1943 with the collector of internal revenue for the first district of Illinois.
The petitioner and Grace, his wife, entered...
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