Memorandum Findings of Fact and Opinion
COLVIN, Judge:
Petitioner claims that certain payments he made in 1985 to his former wife and to third parties were alimony. Petitioner also claims head of household status for 1985 based on his son who lived with him for 3 months in 1985. As discussed below, we hold that portions of the direct and indirect payments petitioner made in 1985 are deductible as alimony, and that petitioner is not entitled to file as head...
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