Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioners' income tax for the calendar years 1969 and 1970 in the amounts of $749.70 and $845.34, respectively.
One of the issues raised by the pleadings in this case having been conceded by petitioners, the only issue remaining for decision is whether the amounts of $2,750 and $3,000 paid by petitioner Sam Ezelle to his former wife during the years 1969...
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