Memorandum Opinion
WITHEY, Judge:
The Commissioner has determined deficiencies in the income tax of petitioner for the years 1952, 1953 and 1954 in the respective amounts of $1,436.88, $1,478.82 and $1,438.12.
The sole issue for decision is whether respondent has erred in including in petitioner's gross income for each of those years the amount of $6,500 as alimony paid for her support and maintenance under a decree of separate maintenance.
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