Memorandum Findings of Fact and Opinion
The respondent determined a deficiency in petitioner's income tax for the taxable year 1949 in the amount of $308.33. The single issue for decision is whether petitioner, a Marine officer, is entitled to deduct under section 23(u) of the Internal Revenue Code support payments made to his wife in the taxable year 1949, prior to obtaining a decree of divorce or separate maintenance, where such payments were made pursuant to...
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