TIETJENS, Judge:
The Commissioner determined a deficiency in petitioners' 1964 income tax of $3,600.50.
The sole question presented here is whether a $15,000 alimony payment by petitioner was actually made in and is properly deductible by him in 1964.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found. The stipulation and the exhibits attached thereto are incorporated herein by this reference.
Daniel Dennis...
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