The Commissioner determined a deficiency in petitioner's income tax for the taxable year 1945 in the amount of $721.84. The only question presented is whether payments made by the petitioner to and for the benefit of his wife pursuant to a separation agreement, entered into prior to but in contemplation of a divorce, are deductible by petitioner under section 23 (u) of the Internal Revenue Code. As to one payment of $75 made by petitioner directly to his wife subsequent to...
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