CLARK, Circuit Judge.
The issue here is narrow. May the taxpayer deduct from his gross income the periodic payments made to his wife pursuant to a separation agreement, where no decree of divorce or of separate maintenance has been obtained? The Tax Court, in an unreported opinion, has held that he may not. It ruled that the several specific references in I.R.C. §§ 22(k) and 23(u), 26 U.S. C.A. Int.Rev.Code, §§ 22(k), 23(u), to a decree of divorce...
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