MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge:
Respondent determined a deficiency of $9,648 in, and an accuracy-related penalty of $1,930 on, petitioner's Federal income tax for 1993.
The issues for decision are:
(1) Are certain payments that petitioner Antonio T. Croteau (Mr. Croteau) made during 1993 to or on behalf of Jeanne Anne Marie Croteau (Ms. Croteau) deductible for that year as alimony or separate maintenance payments under...
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