OPINION
STERRETT, Judge:
The respondent determined a deficiency in the petitioner's income tax for the calendar year 1963 in the amount of $1,666.11. This proceeding was submitted under Rule 30 of the Court's Rules of Practice.
The error assigned by the petitioner with respect to the respondent's determination is as follows:
(a) The Commissioner erred in his determination that payments made by petitioner to his divorced wife totaling...
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