Memorandum Findings of Fact and Opinion
The respondent determined deficiencies in petitioners' income tax for 1953 of $2,963.74 and for 1954 of $3,000.32.
The sole issue is whether petitioners are entitled to deduct the amounts of $5,199.96 for 1953 and $5,200 for 1954 paid by petitioner Robert E. Dolan to his former wife pursuant to a property settlement agreement and final judgment of divorce and claimed as alimony payments under the provisions of Sections...
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