MEMORANDUM FINDINGS OF FACT AND OPINION
HALPERN, Judge:
These cases have been consolidated for trial, briefing, and opinion because they involve a common question of fact and law: viz, whether payments made by petitioner Ronald J. Murphy (Ronald Murphy) to petitioner Diane D. Murphy (Diane Murphy), his ex-wife, constitute alimony for purposes of the Federal income tax. In the notices of deficiencies and in her pleadings, respondent has taken inconsistent...
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