Memorandum Opinion
MURDOCK, Judge:
The Commissioner determined a deficiency of $615.89 in income tax for 1943. The only issue is whether the Commissioner erred in failing to allow a deduction of $2,220 under section 23 (u), I. R. C., for monthly payments of $185 made by the petitioner to his wife as required by the order of the Court after the petitioner's arrest for desertion and nonsupport of his wife. The facts have been stipulated.
The petitioner...
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