LOGAN, Circuit Judge.
Petitioner Ronald R. Prater appeals from a decision of the United States Tax Court. The only issue on appeal is whether deductions petitioner took on his federal income tax returns following a divorce were properly deductible as alimony payments under Internal Revenue Code (I.R.C.) § 215, or if part or all were nondeductible property settlement payments.
When petitioner and his wife were divorced in...
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