SIMPSON, Judge:
The respondent determined a deficiency of $305.84 in the petitioner's 1966 Federal income tax. The issue for decision is whether the petitioner is required to include in taxable income certain payments which she received for her support while she was securing additional education and which were paid to her by her former husband pursuant to an agreement incident to their divorce.
FINDINGS OF FACT
Some of the facts were stipulated...
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