Memorandum Opinion
TANNENWALD, Judge:
Respondent determined a deficiency of $34,197 in petitioner's Federal income tax for the year 1983. After concessions, the sole issue for decision is whether, and to what extent, arrearage payments made by petitioner represent deductible alimony payments or nondeductible child support payments.
This case has been submitted fully stipulated, and the stipulation of facts and the attached exhibits are incorporated...
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