Memorandum Findings of Fact and Opinion
PARKER, Judge:
Respondent determined deficiencies in petitioners' Federal income tax for the year 1973 in the amount of $448 in Docket No. 5545-77 and $892 in Docket No. 9558-77. The only issue is whether certain payments pursuant to a property settlement agreement providing that the husband will pay "additional support and maintenance to the wife to the extent that any of the children shall attend summer camp" constitute...
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