These proceedings, consolidated for hearing and opinion, involve deficiencies determined by respondent for the calendar year 1949 in the income tax of the petitioner Antoinette L. Holahan, in the amount of $11,845.48, and in the income tax of James T. Holahan and Esther P. Holahan in the sum of $1,573.48. The issue presented is whether certain payments made by petitioner James T. Holahan to petitioner Antoinette L. Holahan, his former wife, are includible in her income under...
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