Memorandum Findings of Fact and Opinion
MULRONEY, Judge:
The respondent determined a deficiency of $780 in petitioner's income tax for each of the years 1956 and 1957. The issue is whether petitioner is entitled to deduct payments of $50 a week throughout the years 1956 and 1957 to the widow of petitioner's founder and former president.
Findings of Fact
Some of the facts were stipulated and they are hereby included by this reference.
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