MEMORANDUM OPINION
COHEN, Chief Judge:
Respondent determined a deficiency in petitioner's Federal income tax in the amount of $11,032 for the taxable year 1994. By amendment to the answer, respondent asserts an increased deficiency in the amount of $14,297. The issue for decision is whether petitioner is entitled to deduct as alimony certain amounts paid in accordance with a marital settlement agreement.
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