Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency in petitioners' income tax for the year 1962 in the amount of $494.48. The issues are (1) what amounts were in fact paid to petitioner Mary R. Flagg during 1962 by her ex-husband pursuant to a divorce decree and/or separation agreement, (2) whether certain portions of such payments were taxable as alimony under section 71(a)(1), Internal...
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