Memorandum Findings of Fact and Opinion
WITHEY, Judge:
The respondent determined deficiencies of $155.99 and $156 in petitioner's income tax for 1954 and 1955, respectively. The only question presented for decision is whether certain payments totaling $600 made in each of the years constituted nondeductible living expenses of the petitioner or constituted deductible alimony.
Findings of Fact
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