United States Tax Court.
Memorandum Findings of Fact and Opinion
The Commissioner has determined a deficiency in petitioner's income tax for the taxable year ended December 31, 1960, of $1,198.35. The deficiency is due to an addition to the income reported on petitioner's return of "(a) Alimony disallowed $2,500.00." Adjustment (a) is explained in the deficiency notice as follows:
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