PER CURIAM.
This case was presented to the court below upon a stipulation of the facts, and the sole question decided by it and presented by this appeal is this:
Whether, in considering the tax incident upon a case tried in a Mississippi Chancery Court, wherein a decree was entered requiring the taxpayer husband to pay his divorced wife a lump sum of $25,000 at the time the decree was entered, in addition to monthly payments of $300.00 subject to change by...
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