BRUCE, Judge:
This proceeding involves deficiencies in Federal income tax for the years 1954 and 1955 in the amounts of $944.36 and $1,046.01, respectively. The sole issue is whether the amounts of $2,600 paid by petitioner to his former wife during each of the years 1954 and 1955 under a divorce decree which provided for payments "for the support and maintenance of [his] minor children," which decree was subsequently amended by a decree entered nunc pro...
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