Memorandum Findings of Fact and Opinion
The respondent determined a deficiency in income tax for the year 1947 in the amount of $54.34. The sole issue is whether payments of $260 during the taxable year by petitioner to his former wife may be deducted as alimony.
Findings of Fact
Petitioner is an individual residing in Philadelphia, Pennsylvania. His income tax return for 1947 was filed with the collector of internal revenue at Philadelphia.
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