Memorandum Opinion
RAUM, Judge:
The Commissioner determined a deficiency in the income tax of petitioner for the year 1965 in the amount of $661.52. At issue is whether petitioner may deduct as alimony a payment made to his former wife during the taxable year 1965. Petitioner has conceded the correctness of the Commissioner's denial of a claimed charitable deduction in the amount of $300. The facts have been...
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