Memorandum Findings of Fact and Opinion
WITHEY, Judge:
Respondent has determined deficiencies in the income tax of petitioners for the taxable years 1955 and 1956 in the respective amounts of $3,126.87 and $1,594.29.
The issues are (1) whether premiums paid by petitioner on policies of life insurance are deductible as alimony; (2) whether amounts paid by petitioner for the storage and shipping of household goods belonging to his divorced wife in...
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