PIERCE, Judge:
Respondent determined a deficiency in income tax against the petitioner for the calendar year 1955 in the amount of $526.
The sole issue for decision is whether certain payments for support and maintenance, which the petitioner received from her former husband in 1955 after the parties had been divorced, and which were paid to her pursuant to a written agreement that had been executed by the parties prior to the divorce but that was not...
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