MIZE, District Judge.
This is a suit by plaintiff to recover income taxes in the amount of $11,986.74 plus interest, alleged to have been illegally assessed and collected for the year 1956.
Question Presented
Whether the $25,000 lump sum alimony payment that the taxpayer was required to make to his former wife, pursuant to the terms of a divorce decree, was a nondeductible lump sum installment payment (as contended by the Commissioner of Internal...
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