CHASE, Chief Judge.
The broad question presented is whether payments made to the respondent in the taxable year pursuant to a written separation agreement she had made with her husband, who later obtained a divorce from her, are includible in her gross income under Section 22(k) of the Internal Revenue Code, 26 U.S. C.A. § 22(k). The decisive question is whether this written agreement was "incident to such divorce" within the meaning of that phrase in the statute...
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