Memorandum Findings of Fact and Opinion
STERRETT, Judge:
Respondent, on April 12, 1977, issued a statutory notice in which he determined a deficiency in petitioner's Federal income tax for her taxable year ended December 31, 1973 in the amount of $31. The issues presented for our determination are: (1) whether petitioner's 1973 gross income includes the $1,300 she received from her husband as payment of temporary alimony pursuant to a court order, and (2...
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