Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies in income tax in the amounts of $346.64 and $433.38 for the years 1948 and 1949, respectively. The only question presented is whether certain amounts paid to a former wife are deductible as alimony or whether those payments, in whole or in part, were for the support of minor children within the meaning of Section 22(k) of the Internal Revenue Code of 1939 and therefore not deductible...
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