Memorandum Findings of Fact and Opinion
The respondent determined deficiencies in the income tax of petitioner for the years 1946, 1947 and 1948 in the respective amounts of $374.52, $396.09 and $316.98.
The sole question is whether the respondent erred in disallowing deductions for amounts paid by petitioner to his former wife pursuant to a "Property Settlement Agreement" entered into by them, which was adopted by the divorce court in its order granting...
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