Memorandum Opinion
RAUM, Judge:
The Commissioner determined a deficiency in petitioners' income tax for the taxable year 1957 in the amount of $288.38. The only question for decision is whether certain premium payments made by petitioner Lawler B. Reeves in 1957 pursuant to a divorce decree on five life insurance policies in which his former wife was the named primary beneficiary are deductible under Section 215(a) of the 1954 Code. An unrelated issue has...
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