United States Tax Court.
Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for the year 1962 in the amount of $1,581.24.
The sole issue for determination is whether the amount of $6,500 paid by petitioner to his former wife was properly deductible by him under the provisions of section 215.
Findings of Fact
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