Memorandum Findings of Fact and Opinion
CLAPP, Judge:
Respondent determined deficiencies in petitioner's 1979 and 1980 Federal income taxes in the amounts of $8,990 and $13,884, respectively. The issues for decision are: 1) whether payments, which petitioner received from David Patton, constitute alimony or child support; 2) whether petitioner is entitled to a moving expense deduction;
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