Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined deficiencies in petitioners' Federal income tax for the 1976 and 1977 taxable years in the amounts of $2,911.11 and $3,469, respectively. The only issue for decision is whether certain payments made by petitioner Robert H. Hall to his former wife are in the nature of support, and therefore deductible under section 215,
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