Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent determined deficiencies in petitioner's Federal income tax for 1970 and 1971 in the amounts of $2,876 and $314, respectively. Several issues having been settled by the parties, the following issues are left for our decision:
1. Whether petitioner is entitled to "alimony" deductions under section 215
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