A deficiency in petitioner's income tax was determined in the amount of $1,086.51 for the calendar year 1945. Petitioner has agreed to the correctness of two adjustments made by respondent which increased his net income for the taxable year.
The only issue here relates to certain of petitioner's alimony payments made during the taxable year pursuant to a divorce decree and claimed as a deduction by petitioner under the provisions of section 23 (u) of the Internal...
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