Memorandum Opinion
OPPER, Judge:
Respondent determined a deficiency in income tax in the amount of $357.43 for the year 1949. Certain adjustments are not contested. The sole issue is whether weekly payments totaling $1,500 during the year in controversy were deductible by petitioner under section 23 (u), Internal Revenue Code because made to "a wife who is divorced or legally separated from her husband under a decree of divorce or separate maintenance."...
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