Memorandum Findings of Fact and Opinion
BECHE, Judge:
Respondent determined deficiencies of $11,550, $8,400, and $9,900.08 in petitioners' Federal income tax for 1987, 1988, and 1989, respectively.
The sole issue for decision is whether petitioners Mark and Linda Cunningham are entitled to deduct Mark's monthly payments to his ex-wife, Shirley Cunningham, as alimony. Specifically, if Shirley were to die before Mark had made the 142 payments called...
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