Memorandum Opinion
DAWSON, Judge:
Respondent determined a deficiency in the petitioner's income tax for 1957 in the amount of $373.10.
The only question for decision is whether certain amounts paid to the petitioner in 1957 by her former husband are includable in her gross income under section 71(a), Internal Revenue Code of 1954, or whether they represent payments solely for the support of two minor children and, therefore, nontaxable under section...
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