Memorandum Findings of Fact and Opinion
WELLS, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for taxable year 1985 in the amount of $10,329.46. The term "petitioner" will hereinafter only refer to petitioner Bennett S. Walstatter. The instant case involves the deductibility of certain payments required pursuant to the divorce judgment entered in the divorce proceedings between petitioner Bennett S. Walstatter and his former...
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