OPINION.
FORRESTER, Judge:
The Commissioner has determined a deficiency in petitioner's income tax in the amount of $1,407.01 for the calendar year 1952. The issue for decision is whether an annual payment of $2,700 to petitioner's divorced wife for the support and care of her son is deductible under section 23 (u) of the Internal Revenue Code of 1939. The facts have been wholly stipulated and are included herein by reference.
The petitioner...
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