Opinion for the court PER CURIAM.
In our judgment, the sole issue in this case is whether a temporary order for support under Section 32 of Chapter 209 of the Massachusetts laws, Mass.Gen.Laws Ann. ch. 209, § 32 (West 1976), effects a legal separation between husband and wife "under a decree of * * * separate maintenance" for federal income tax purposes, see Internal Revenue Code (IRC) §...
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