This case involves income tax for the calendar year 1944. Deficiency was determined in the amount of $200.47, all of which is in dispute. The only issue presented is whether the petitioner may, under section 23 (u), and in connection with section 22 (k), both of the Internal Revenue Code, deduct from gross income the sum of $2,225.15 paid to his former wife during the taxable year. The issue involves questions as to whether petitioner's divorce was valid, and whether a written...
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