Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined a $326.29 deficiency in petitioner's 1963 income tax. The only adjustment in issue is his determination of additional income in the amount of $1,560 in respect of "alimony" received by petitioner in 1963. At the hearing he conceded that petitioner was entitled to an additional dependency exemption in the amount of $600.
During the year 1963 petitioner was entitled to...
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