Memorandum Findings of Fact and Opinion
STERRETT, Judge:
Respondent determined deficiencies of $2,656.15 and $1,935.49 in the federal income taxes of petitioners for the calendar years 1969 and 1970, respectively. Certain issues having been conceded, the questions remaining for our determination are:
(1) whether insurance premiums paid by petitioner-husband pursuant to a separation agreement which was incorporated into a divorce decree are deductible...
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