Memorandum Findings of Fact and Opinion
VAN FOSSAN, Judge:
Respondent determined a deficiency in income tax for the calendar year 1944 in the amount of $560.25. The sole issue presented is whether petitioner is entitled to deduction of certain payments made to his divorced wife under favor of section 23 (u), I. R. C.
Findings of Fact
The facts were stipulated in substantially the following form:
The petitioner is an individual residing...
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