United States Tax Court.
Memorandum Findings of Fact and Opinion
WRIGHT, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for taxable year 1982 in the amount of $3,255. The issue for decision is whether petitioner is entitled to a deduction of $1,500 per month in 1982 for the payment of alimony pursuant to section 215.
Findings of Fact
Some facts have been stipulated and are so found. The stipulation of...
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