Memorandum Opinion
OPPER, Judge:
Respondent determined deficiencies in income tax and penalties for 1950 as follows: Tax, $4,031.21; section 294(d) (2) penalty, $390.94; section 294(d)(1)(B) penalty, $162.02. The principal issue is the deductibility by petitioner of payments made under a decree of divorce.
[Findings of Fact]
All of the facts have been stipulated and are hereby found in accordance with the stipulation. Petitioner...
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