Memorandum Findings of Fact and Opinion
GOFFE, Judge:
The Commissioner determined a deficiency in the Federal income tax against petitioners for the taxable year 1973 in the amount of $3,255.92. The issues for our decision are:
(1) whether petitioner provided more than half of the total support of three children he claimed as dependents;
(2) whether petitioner is entitled to a deduction in the amount of $10,641.50 as alimony; and
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