Memorandum Findings of Fact and Opinion
OPPER, Judge:
Respondent determined a deficiency in 1957 income tax in the amount of $577.17. The issue is whether petitioners may deduct as periodic alimony payments premiums paid by petitioner husband on life insurance policies of which his former wife was primary beneficiary, and which, under a written separation agreement incorporated in the divorce decree, were credited against alimony he was obligated to pay...
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