MEMORANDUM OPINION
SWIFT, Judge.
Respondent determined a $3,664 deficiency in petitioner's 2006 Federal income tax.
The issue for decision is how much of the $24,700 in support payments petitioner received from her ex-husband in 2006 should be treated as taxable alimony income.
Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules...
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