Respondent determined a deficiency in the income tax of petitioner for the calendar year 1945 in the amount of $824.59. The sole question for our determination in this proceeding is whether petitioner is entitled to deduct a total of $2,075.20 or any part therof from his gross income for 1945 as alimony payments under section 23 (u) of the Internal Revenue Code.
FINDINGS OF FACT.
Part of the facts were stipulated and are so found.
Petitioner is an...
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