KERNER, Circuit Judge.
This appeal from a decision of the Tax Court involves income taxes for the years 1942 and 1943. The court sustained the action of the Commissioner of Internal Revenue in assessing deficiencies for the years involved. The question presented is whether, under a separation agreement between the taxpayer and his wife, taxpayer was entitled to a deduction of $18,000 instead of $8,000.
The facts are not in dispute. Taxpayer is the divorced...
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