The Commissioner has determined a deficiency in the income tax of the petitioners for the years 1945 and 1946 in the amounts of $459.17 and $451.67, respectively. The issue in this proceeding is whether the payments of 35 per cent of his salary made by the petitioner Robert K. McBerty to his former wife were includible in full in the income of his former wife under section 22 (k), and therefore deductible by him under section 23 (u).
The petitioners filed joint returns...
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