OPINION.
TIETJENS, Judge:
Petitioner attacks the determination of deficiencies in income tax in the amounts of $6,712.74 and $7,876.48 for 1946 and 1947, respectively.
Several adjustments are not contested but petitioner assigns error in respondent's disallowance of a deduction of $10,000 in each year claimed as alimony payments under sections 22 (k) and 23 (u) of the Internal Revenue Code.
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