Memorandum Findings of Fact and Opinion
HAMBLEN, Judge:
Respondent determined a deficiency in the amount of $2,760.00 in petitioner's 1977 Federal income tax.
After concessions, the sole issue for decision is whether certain payments made by petitioner to his ex-wife constituted deductible alimony under section 215.
Findings of Fact
Some of the facts have been stipulated and are found accordingly. The...
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