Memorandum Opinion
RAUM, Judge:
The Commissioner determined a $645.23 deficiency in petitioner's 1961 income tax. The sole question for decision is whether payments in the aggregate amount of $2,140 received by petitioner from her separated husband during 1961 for the support of herself and two children are includible in her gross income pursuant to Section 71(a)(3) of the 1954 Code. She resides in New York State and filed her 1961 return with the district...
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