Memorandum Opinion
TANNENWALD, Judge:
Respondent determined a deficiency in petitioner's income tax for 1974 in the amount of $31,015.83. After concessions by the parties, the issue presented is whether the transfers of certain items to petitioner's former wife, in connection with their divorce in 1974, constitute deductible alimony payments under section 215.
This case was submitted as fully stipulated pursuant to Rule...
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