Memorandum Findings of Fact and Opinion
QUEALY, Judge:
Respondent determined deficiencies in income tax for the taxable years 1966 and 1967 in the amounts of $508.08 and $486.76, respectively. The issues presented are whether the petitioner is entitled to deductions under section 215, I. R. C. 1954, for payments made to his ex-wife in those years and whether he was the head of a household as defined in section...
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