Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency of $201.18 in petitioner's Federal income tax for the year 1968.
Respondent has conceded a minor adjustment in petitioner's taxable income. The only issue for decision is whether fees paid by petitioner at three times during 1968 to the attorney who represented his former wife in a divorce proceeding are deductible by petitioner as alimony under section 215...
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