O'CONNELL, Circuit Judge.
The question presented by petitioner ("Peter") on this appeal is whether the Tax Court erred in upholding the determination of the Commissioner that (a) certain payments were not fully-allowable deductions under Sections 22(k) and 23 (u) of the Internal Revenue Code, 26 U.S. C.A. §§ 22(k) and 23(u), and (b) a decree of a New Jersey court of chancery is not binding taxwise in so far as it modifies retroactively a husband's alimony...
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