FEATHERSTON, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for 1965 in the amount of $108.98. The only issue is whether the sums totaling $2,063.45 paid by Lory Buccola to his separated wife, Josephine Buccola, in 1965 constituted alimony payments and were thus includable in Josephine's gross income under section 71(a),
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