This case involves income tax for the calendar year 1947. Deficiency was determined in the amount of $81,010.49. Because of mutual concessions by the parties the entire amount is not involved. The questions presented are (1) whether petitioner is entitled to deduction under sections 22 (k) and 23 (u) of the Internal Revenue Code of (a) $35,000 paid to his divorced wife pursuant to a property settlement and (b) $20,000 paid to her attorneys for legal fees in connection with...
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