Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1970 in the amount of $723.15.
The issue for decision is whether petitioners are entitled to deduct $2,500 paid in settlement of a suit brought by petitioner John G. McDonald, Jr.'s ex-wife for arrearages in child support and a legal fee of $1,216 paid in defending that proceeding and in connection with his suit...
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