Memorandum Findings of Fact and Opinion
WILES, Judge:
Respondent determined a $158.42 deficiency in petitioner's 1973 income taxes. The sole issue is whether petitioner is entitled to a deduction for child support payments.
Findings of Fact
Some facts were stipulated and are found accordingly.
Petitioner lived in Waukegan, Illinois, when he timely filed his 1973 income tax return with the Internal Revenue Service Center, Kansas...
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