Memorandum Opinion
IRWIN, Judge:
Respondent determined deficiencies in petitioner's income tax of $2,142 and $860.66 for the taxable years 1974 and 1975, respectively.
The only issue to be decided is whether petitioner is entitled to deduct as alimony certain amounts paid to his former wife pursuant to a divorce decree.
All of the facts have been stipulated. The stipulation of facts and the exhibits attached thereto are incorporated herein...
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