Memorandum Opinion
MULRONEY, Judge:
Respondent determined a deficiency in the petitioner's income tax for 1962 in the amount of $210.45. The only issue is whether petitioner, in view of her former husband's failure to make support payments for the children, is entitled to a nonbusiness bad debt deduction in 1962 for a portion of the expenditures made by her for her children.
All of the facts have been stipulated and they are so found.
Petitioner...
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