OPINION
QUEALY, Judge:
Respondent determined a deficiency in income tax of petitioner for the taxable year September 10, 1965, to June 30, 1966, in the amount of $618.41. The sole issue for decision relates to the deductibility of a payment of $2,000 made to the widow of a former officer of Utilities Engineering & Management Co. The petitioner acquired the assets and liabilities of that company.
The respondent contends that the payment...
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