The Commissioner determined deficiencies in income tax of $7,572.39 for 1951 and $13,761.72 for 1952. The sole issue is whether the Commissioner was correct in determining that a part of payments made by the petitioner to his former wife was for the support of their children and not deductible under section 23 (u) of the Internal Revenue Code of 1939.
FINDINGS OF FACT.
The petitioner, herein called Jerry, filed his income tax returns for 1951 and 1952 with...
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