MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge:
Respondent determined that petitioner has a deficiency in Federal income tax of $33,513 for 1987. After concessions, we must decide the following:
1. Whether various payments made by petitioner to and on behalf of his former spouse from March 27 to December 19, 1987, were alimony under section 71(b)(1). We hold that they were not because petitioner and his former spouse first had a divorce or...
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