Memorandum Findings of Fact and Opinion
OPPER, Judge:
Respondent determined a deficiency of $550.96 in petitioner's income tax for the year 1953. The sole question is whether a lump-sum settlement of marital support liability constituted a payment of arrearages and is therefore includible in the gross income of petitioner-wife.
Findings of Fact
The stipulated facts are found.
Petitioner, an individual residing in Cleveland, Ohio...
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