Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined a deficiency of $631.62 in petitioner's income tax for 1968. The only issue for our decision is whether or not petitioner was entitled to deduct as a bad debt loss that amount of child-support payments which her ex-spouse failed to make to her in 1968 as required by their separation agreement.
Some of the facts have been stipulated and are so found.
Petitioner...
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