Respondent determined deficiencies in petitioners' income taxes for 1954 and 1955 in the amounts of $5,280.88 and $4,335.62, respectively. The sole question remaining for decision is whether certain monthly payments made by Jerome A. Blate to his former wife in each of the years 1954 and 1955 were deductible as alimony from petitioners' gross income pursuant to section 215 and 71, I.R.C. 1954.
FINDINGS OF FACT.
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