Memorandum Opinion
WITHEY, Judge:
Deficiencies in the income tax of petitioner for the years 1952, 1953 and 1954 have been determined by the Commissioner in the respective amounts of $5,367.20, $3,576.95 and $3,838.33.
The issue for our decision is whether petitioner is entitled to deduct for each year at issue the amount of $6,500 which represents the sum of periodic payments made each year to his wife for her support and maintenance under a court...
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