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DEWITT v. COMMISSIONER

Docket No. 65240.

31 T.C. 554 (1958)

B. R. AND HELEN W. DEWITT, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 19, 1958.

Attorney(s) appearing for the Case

Frank J. Maguire, Esq., for the petitioners.

Clarence P. Brazill, Esq., for the respondent.

MULRONEY, Judge:

The respondent determined a deficiency in the income tax of petitioners for the year 1953 in the amount of $10,590.02.

The sole issue presented here is the deductibility of a certain sum paid by petitioner Byron R. DeWitt to his former wife, Elinor P. DeWitt, after their divorce, pursuant to a written agreement between them, which agreement had been incorporated in the divorce decree.

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