Memorandum Opinion
TURNER, Judge:
The respondent determined a deficiency in income tax against the petitioner for the year 1946 of $7,615.85. The only question for determination is whether the petitioner is entitled to a deduction, under section 23 (u) of the Internal Revenue Code, covering alimony payments made by him to his former wife, in the amount of $7,500.
The facts have been stipulated and are found as stipulated.
The parties are...
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