The Commissioner has determined a deficiency in the income tax of petitioner in the amount of $1,243.25 for the year 1949 and $2,143.87 for 1950. The issue for our determination is whether the amounts of $4,700 and $5,300 paid to his wife in 1949 and 1950, respectively, in accordance with judgments of the United States District Court for the District of Columbia are deductible as alimony under section 23 (u) of the Internal Revenue Code of 1939. Other issues raised by the...
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