Memorandum Opinion
FISHER, Judge:
Respondent determined a deficiency in income tax of petitioner for the taxable year 1957 in the amount of $734.39.
The only contested issue requiring our consideration is whether or not a payment of $3,600 made to petitioner by her former husband under a separation agreement was a periodic payment of alimony includable in petitioner's gross income.
All the facts are stipulated and are incorporated herein...
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