Memorandum Opinion
LeMIRE, Judge:
The respondent has determined an income tax deficiency for 1944 in the amount of $432.49. The sole question in issue is the right of the petitioner to deduct payments which he made to his wife for her support after their separation. The facts are set out in a written stipulation which we adopt as our findings. Briefly stated, the material facts are as follows:
[The Facts]
The petitioner is a resident...
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