PIERCE, Judge:
Respondent determined deficiencies in the income taxes of the petitioner for the calendar years 1958 and 1959 in the respective amounts of $548.46 and $517.44.
The sole issue for decision is whether petitioner is entitled to deduct as alimony, the amounts of $2,600 and $2,700, which he paid to his wife from whom he was separated during the years 1958 and 1959, respectively.
FINDINGS OF FACT
Some of the facts were stipulated...
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