OPINION
KERN, Judge:
Respondent determined a deficiency of $1,541.90 in petitioner's Federal income tax for the year 1960. The only issue presented for our decision is whether respondent correctly determined that petitioner is not entitled to a claimed deduction of $6,000 for legal fees in obtaining monthly alimony payments incident to a divorce proceeding as an ordinary and necessary expense for the production or collection of income pursuant to...
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