Memorandum Findings of Fact and Opinion
STERRETT, Judge:
By notice of deficiency dated November 13, 1978 respondent determined a deficiency of $2,131.35 in petitioner's Federal income tax for his taxable year 1976. After concessions, the sole issue for decision is whether petitioner is entitled to an alimony deduction for amounts paid to his wife prior to their decree of divorce.
Findings of Fact
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