Memorandum Findings of Fact and Opinion
The respondent determined a deficiency in the income tax of petitioners for the year 1948 in the amount of $426.24, and an addition to tax in the amount of $77.15 under Section 294(d) of the Internal Revenue Code.
The sole issue is whether $3,000 of the $5,500 deducted by the petitioners as alimony payments is an allowable deduction under the provisions of Section 23...
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