CORNELIA G. KENNEDY, Circuit Judge.
Griffith appeals the United States Tax Court determination that certain payments he made to his ex-wife during 1977 represented property settlement rather than support and thus that Griffith was not entitled to a deduction under I.R.C. § 215 for those amounts.
Griffith, an Ohio veterinarian, was divorced from his wife Judith on March 1, 1976. In its decree the state trial court found that the parties had approximately...
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