FAY, Judge:
The respondent determined a deficiency of $3,579 in petitioner's Federal income tax for 1975. The only issue presented is whether a payment received by petitioner under a 1974 separation agreement constitutes taxable alimony under section 71.
FINDINGS OF FACT
Some of the facts were stipulated and are found accordingly.
At the time she filed her petition in this case, petitioner Yvonne Westbrook...
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