OPINION.
OPPER, Judge:
An income tax deficiency in the amount of $1,136.75 determined against petitioner for the year 1945 is in issue. The only contested question is whether a deduction as alimony claimed by reason of payments of premiums on life insurance was properly disallowed. Petitioner filed his Federal income tax return for 1945 with the collector for the eighteenth district of Ohio. All of the facts have been stipulated.
The stipulated...
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