SCOTT, Judge.
Respondent determined deficiencies in petitioners' income tax in the amounts of $543.85, $604.48, and $681.14 for the years 1954, 1955, and 1956, respectively. Petitioners claim that they are entitled to refund of income tax paid in the amounts of $156, $1,583.60, and $187.20 for the same respective years. The only issue remaining for decision is whether payments of $250 per month made by the husband petitioner to his former wife and payments...
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