Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1978 in the amount of $2,222.75. Petitioner, in his petition, claimed an overpayment in the amount of $1,593.45. The issues for decision are (1) whether a payment by petitioner to his ex-wife of $8,519.03 from the net proceeds of the sale of a house which had previously been their residence is deductible as alimony; and...
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