Memorandum Opinion
KERN, Judge:
Respondent determined a deficiency in the Federal income tax liability of petitioners for the year 1965 in the sum of $762.86. This deficiency results from respondent's disallowance of a deduction in the amount of $3,600 on account of an item described by petitioners in their return as "child support settlement."
All of the facts have been stipulated by the parties. We find them to be as stipulated and incorporate...
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