Memorandum Opinion
FAY, Judge:
The Commissioner determined a deficiency in petitioner's income tax for the taxable year 1961 in the amount of $587. The only issue for decision is whether the sum of $2,912 received by petitioner from her former husband during the year in issue should be included in her income as alimony.
All of the facts have been stipulated, and the stipulation of facts, together with the exhibits attached thereto, is incorporated...
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