SCOTT, Judge:
Respondent determined statutory deficiencies in petitioner's income taxes for the calendar years 1962 and 1963 in the amounts of $1,330.34 and $1,534.34, respectively.
The issue for decision is whether petitioner is entitled to deductions in the amounts of $3,000 in 1962 and $3,600 in 1963 as alimony payments to his former wife.
All of the facts have been stipulated and...
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