Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies in income tax for the taxable years 1953 and 1954 in the amounts of $515.67 and $563.26, respectively. The question is whether payments to petitioner's divorced wife are deductible under the provisions of sections 23(u) and 215(a), respectively, of the Internal Revenue Codes of 1939 and 1954.
Findings of Fact
Petitioner filed individual returns for the taxable years...
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