The respondent has determined that there is a deficiency in income tax for 1947 in the amount of $744.42. The only issue presented is the correctness of the respondent's action in determining that a payment of $3,240 made by petitioner to his divorced wife in 1947 was not an allowable deduction.
FINDINGS OF FACT.
Some of the facts have been stipulated and are found accordingly.
The petitioner filed his Federal income tax return for 1947 with the...
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