MEMORANDUM OPINION
HALPERN, Judge:
I. Introduction
By notice of deficiency dated July 18, 1996, respondent determined a deficiency in petitioner's 1993 Federal income tax of $48,275 and an accuracy-related penalty in the amount of $9,655.
Each party has conceded certain issues and the issues remaining for decision are (1) the deductibility of $50,000 claimed by petitioner as an alimony payment, (2) the deductibility of $48,651.75...
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