OPINION.
MULRONEY, Judge:
The respondent determined a deficiency in income tax against petitioner for the calendar year 1952 in the amount of $816.01. Petitioner conceded certain adjustments made by respondent and the only question in the case is whether petitioner rightly deducted $1,200 he paid to his former wife, Mary Elaine Meyer Morsman, under a divorce decree which incorporated a settlement agreement between
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