MEMORANDUM OPINION
WELLS, Chief Judge.
Respondent determined a deficiency in the amount of $17,400 in petitioner's Federal income tax for 2000. The sole issue for decision is whether petitioner is entitled to deduct under section 215 as alimony a payment that he made to his former wife pursuant to the judgment of a State court entered on a jury's verdict in their divorce proceedings awarding her "lump sum alimony". This case was submitted fully stipulated...
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