OPINION.
RICE, Judge:
The respondent determined a deficiency in income tax for the year 1948 in the amount of $821.47.
The sole issue is whether monthly support payments received by petitioner in 1948, pursuant to an interlocutory decree of divorce under the laws of Colorado, constitute taxable income to petitioner under section 22 (k) of the Internal Revenue Code.
All of the facts were stipulated, are so found, and are incorporated...
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