Memorandum Opinion
FISHER, Judge:
Respondent determined deficiencies in income tax of petitioner for the taxable years 1955 and 1956 in the respective amounts of $8,791.30 and $8,369.99.
All of the facts are stipulated and are incorporated herein by this reference.
The sole issue before us is the deductibility of alimony paid by petitioner to his former wife, Dorothy Brewster, during the taxable years. The issue of income from business or...
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