HOYT, Judge:
Respondent determined deficiencies in petitioner's Federal income tax for the taxable years 1963, 1964, and 1965 in the amounts of $425.26, $344.25, and $241.70, respectively. He also determined an addition to tax pursuant to section 6651(a)
In these consolidated cases, the principal issue for decision is whether amounts paid by petitioner to his former wife constituted periodic...
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