Memorandum Opinion
RAUM, Judge:
The Commissioner determined deficiencies of $8,865.86, $8,011.30, and $3,173.63 in petitioner's income tax for the calendar years 1969, 1970 and 1971, respectively. The only issue that remains to to decided is whether any of the amounts paid by petitioner to Ruth Merrill, his former wife, during each of those years were alimony, rather than child support, and thus deductible from his adjusted gross income. The parties have...
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