OPINION.
TIETJENS, Judge:
Respondent determined a deficiency in income tax for the taxable years 1950, 1951, and 1952 in the total amount of $1,554.09. Petitioner's returns for the years in question were filed with the collector of internal revenue for the district of Indiana.
The issue involved is whether the payments made by petitioner pursuant to a separation and property settlement agreement entered into by petitioner and his former wife...
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