Memorandum Findings of Fact and Opinion
Respondent determined a deficiency in petitioners' income tax for 1958 in the amount of $135.96.
The question for decision is whether amounts, aggregating $600, paid to a divorced wife in 1958 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 support of a minor child...
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