IRWIN, Judge:
Respondent determined a deficiency in petitioner's income tax for the taxable year 1967 in the amount of $2,901.52. The only issue remaining to be decided is whether a $5,000 payment made by petitioner in 1967 to his former wife upon her remarriage is deductible as alimony.
Some of the facts have been stipulated and they are so found.
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