This case involves income taxes for the calendar year 1946. Deficiency was determined in the amount of $1,495.09. The only question presented is whether a payment by the petitioner to his ex-wife pursuant to a written settlement incident to a decree of divorce, is a "periodic payment" within the language of section 22 (k) of the Internal Revenue Code.
FINDINGS OF FACT.
All facts were stipulated and are so found. The petitioner filed his Federal income tax...
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