MEMORANDUM OPINION
WELLS, Chief Judge:
Respondent determined a deficiency of $2,795.40 in petitioner's Federal income tax for 2000. The issue to be decided is whether a certain payment to petitioner by her former husband pursuant to a separation agreement constitutes alimony that is includable in her income under section 71. All section references are to the Internal Revenue Code, as amended, and all Rule references are to the Tax Court Rules of Practice...
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