The respondent determined a deficiency in income tax against the petitioner for the calendar year 1947 of $7,578.76. The questions are whether $12,500 paid by petitioner to his divorced wife, upon the procurement by her of a decree of divorce, was deductible from his gross income, under section 23(u) of the Internal Revenue Code, and whether he is entitled to a deduction as a nonbusiness expense, under section 23(a)(2) of the Code, of $125 in fees paid by him to the St. Louis...
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