The Commissioner determined a deficiency in income tax for the year ended December 31, 1950, in the amount of $2,707.98. That part of the deficiency at issue here arises by reason of the Commissioner's determination that $3,000 deducted by petitioner as alimony payments was not an allowable deduction under the provisions of sections 23 (u) and 22 (k) of the Internal Revenue Code of 1939. Other adjustments have been agreed upon and can be reflected in a Rule 50 computation...
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