Memorandum Findings of Fact and Opinion
WITHEY, Judge:
A deficiency in the income tax of petitioner for the taxable year 1962 has been determined by respondent in the amount of $602.21.
The sole issue to be decided is whether $4,031.33 was paid petitioner by her former husband as alimony which is to be included in her gross income under section 71(a)(1), Internal Revenue Code of 1954. Whether petitioner is entitled to a standard 10 percent
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