MEMORANDUM FINDINGS OF FACT AND OPINION
PARR, Judge:
Respondent determined deficiencies in petitioner's 1994, 1995, and 1996 Federal income taxes of $5,344, $1,969, and $9,748, respectively.
The issue for decision is whether petitioner is entitled to alimony deductions for his tax years 1994, 1995, and 1996 in excess of those allowed by respondent. We hold that he is, to the extent set forth below. Unless otherwise indicated, all section references...
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