Memorandum Findings of Fact and Opinion
WILES, Judge:
Respondent determined the following deficiencies and additions to tax in petitioner's Federal income taxes:
Addition to Tax Year Deficiency Sec. 6653(a)1 1972 .......... $2,021.01 $101.05 1973 .......... 1,387.76 69.39
The issues are: (1) whether petitioner is entitled to an alimony...
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