Respondent determined deficiencies in income tax against petitioners for the taxable years 1948 and 1949 in the respective amounts of $6,866.59 and $3,947.58. The question is whether certain payments made by Hans S. Hollander in 1948 and 1949 to his former wife are deductible by him and his present wife under section 23 (u) of the Internal Revenue Code of 1939. No witnesses being called, the proceeding herein was submitted on certain documentary evidence and facts stipulated...
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