Memorandum Opinion
WITHEY, Judge:
Respondent has determined deficiencies in the income tax of petitioners for the taxable years 1960 and 1961 in the respective amounts of $11,745.16 and $17,221.33. The only issue presented is whether respondent has erred in disallowing a deduction for each such year representing amounts received by petitioner L. B. Maytag, Jr.'s (hereinafter sometimes referred to as petitioner) former wife from the income of a support trust...
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