Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency of $2,039.39 in petitioner's Federal income tax for the year 1968.
Petitioner has conceded a travel expense adjustment made by respondent. At issue is whether certain payments made by the petitioner to his wife in 1968 are deductible as alimony under section 215(a),
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