MEMORANDUM OPINION
WELLS, Judge:
Respondent determined a $1,110 deficiency in income tax for petitioner's taxable year 2002. The issue we must decide is whether certain expenses claimed by petitioner are deductible as alimony under sections 71 and 215. Unless otherwise indicated, all section references are to the Internal Revenue Code, as amended.
Background
At the time of filing the petition in the instant case, petitioner resided...
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