MULRONEY, Judge:
The respondent in these consolidated cases determined deficiencies in petitioner's income tax for the years 1954 and 1955 in the respective amounts of $334.21 and $355.71.
The only issue in the case is the deductibility of payments petitioner made to his wife pursuant to a court order entered in the wife's action against petitioner for separate maintenance and support.
FINDINGS OF FACT.
Some of the facts were stipulated...
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