The respondent has determined that there is a deficiency in income tax for 1946 in the amount of $1,151.81. The deficiency results from disallowance of a claimed deduction for alleged alimony payments in 1946. The issues to be decided are: (1) Whether certain payments made by the petitioner F. Ellsworth Baker to his former wife pursuant to the terms of a mutual separation agreement constitute alimony which is deductible by F. Ellsworth Baker under section 23 (u) of the Internal...
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