Respondent determined deficiencies in petitioner's income tax for the calendar years 1943 and 1944 in the respective amounts of $3,174.73 and $2,224.26. The year 1942 is involved by reason of the provisions of the Current Tax Payment Act of 1943. All issues but one have been resolved by the stipulation of the parties.
The sole issue that remains is whether payments made by petitioner to the widow of his former partner after the latter's death, pursuant to an agreement...
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