The Commissioner determined a deficiency in income tax for 1943 in the amount of $8,863.18. The only question involved is whether the petitioner is entitled to deduct from gross income certain payments made to his wife in 1942 and 1943, under section 23 (u) of the Internal Revenue Code. Most of the facts were stipulated.
FINDINGS OF FACT.
The petitioner is an individual, residing in New York, New York. He filed his income tax returns for the years 1942 and...
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