Memorandum Opinion
FAY, Judge:
Respondent determined a deficiency of $286.23 in petitioner's Federal income tax for the year 1968. The sole issue to be decided is whether petitioner is entitled to a deduction for $1,000 in alimony payments made in 1968.
All of the facts have been stipulated and are, together with the exhibits attached thereto, incorporated herein by this reference.
Petitioner resided in Aurora, Colorado, at the time of filing...
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