Memorandum Findings of Fact and Opinion
POWELL, Special Trial Judge:
This case was assigned and heard pursuant to section 7443A(b)(3) and Rule 180 et seq.
Respondent determined a deficiency in petitioner's Federal income tax for 1985 in the amount of $2,597.
The issue for decision is whether certain amounts received by petitioner from her former husband constitute taxable alimony or nontaxable child support....
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