Memorandum Opinion
FISHER, Judge:
Respondent determined a deficiency in income taxes for the year 1953 in the amount of $872.83, of which $341.84 is in dispute.
The issues are (a) whether attorney's fees and court costs incurred in connection with a proceeding for divorce and property settlement to which petitioner was a party are deductible; (b) whether petitioner has established that payments made to his wife in 1953, as alimony pursuant to a decree...
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