The respondent determined a deficiency in income tax against the petitioner for the taxable year 1957 in the amount of $473. The only question presented is whether support money received by petitioner from her husband during 1957 should be included in her gross income for that year.
FINDINGS OF FACT.
Some of the facts have been stipulated and are found as stipulated.
Petitioner is an individual, and a resident of Indianapolis, Indiana. She was married...
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