Respondent determined a deficiency in petitioner's income tax for 1954 of $764.65. The issues are (1) whether payments to petitioner from her former husband in 1954, totaling $3,040, represented periodic payments of alimony and taxable income within section 71(a), I.R.C. 1954; and (2) if issue No. 1 is decided adversely to petitioner, whether, in spite of the election of the standard deduction, $1,014 of the $3,040 payment, which was retained by and paid to petitioner's attorney...
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