MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge:
Respondent determined a deficiency of $69,390 in petitioner's Federal income taxes for 2004. After a concession by respondent, the issue for decision is whether petitioner is entitled to deduct, as alimony under section 215, $200,000 in payments made to her former spouse. Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year in issue.
FINDINGS...
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