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Alimony is Deductible

In "Scrooge Gets An Oscar" (12) Felix mentions that alimony is deductible, to which Oscar replies, "I have nothing to deduct it from". However, in "The Ides Of April" (63) Oscar says that he didn't know that alimony was deductible.

012 "Scrooge Gets an Oscar"
063 "The Ides of April"