Memorandum Opinion
TIETJENS, Judge:
The Commissioner determined deficiencies in income tax against petitioner in the amounts of $5,210.66 for 1965 and $8,746.71 for 1966.
The questions for decision are: (1) whether payments in the amount of $15,000 made in each of the years 1965 and 1966 by petitioner to his former wife are deductible as alimony; and (2) whether legal fees of $1,625 paid in 1966 are a nondeductible personal expense.
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