OPINION.
VAN FOSSAN, Judge:
The respondent determined a deficiency of $479.39 in petitioner's income tax for the year 1944. The petitioner claims an overpayment of $65.01. Petitioner alleges error in respondent's failure to allow a deduction of $885.08 under section 23 (u) of the Internal Revenue Code, as alimony paid.
The case was submitted on stipulation of facts, which we adopt as our findings of fact. In the stipulation, the following...
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