Respondent has determined a deficiency in income tax for the calendar year 1944 in the amount of $14,133.74. The petitioner by appropriate assignment of error raises the following issues:
(1) Whether the amount of $19,000 received by the petitioner in 1944 from her former husband as a result of the modification of a prior decree of divorce, constituted taxable income to the petitioner under section 22 (k) of the Internal Revenue Code.
(2) Whether the petitioner...
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