Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1965 in the amount of $1,161.92.
The only issue for decision is whether petitioner is entitled to deduct as alimony payments to his former wife amounts paid in 1965 at the rate of $119.66 per month in discharge of the encumbrance on a 1963 Pontiac automobile which...
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