STERRETT, Judge:
Respondent, on August 25, 1976, issued a statutory notice of deficiency in which he determined a deficiency of $2,041.80 for petitioners' taxable year ended December 31, 1971.
Petitioners present two issues for our determination: (1) Whether payment made by John E. Tracy to Jacqueline Wantz Tracy in the amount of $500 per month pursuant to a decree of divorce dated December 18, 1970, is deductible by him under section 215, I.R.C. 1954...
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