Memorandum Findings of Fact and Opinion
The respondent determined an income tax deficiency for 1943 in the amount of $3,582.42. Income for the year 1942 is also involved in the computation pursuant to the Current Tax Payment Act of 1943. Certain of the adjustments made by the respondent are not contested. The only question is whether petitioner is entitled to a deduction under section 23 (u) of the Code for payments made to his wife in 1943 pursuant to a separation...
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