This proceeding involves a deficiency in income tax for the calendar year 1943 in the amount of $640.79. The respondent concedes that petitioner is entitled to a credit of $116.44 against the deficiency asserted.
The sole question is whether the respondent erred in including in petitioner's taxable income certain alimony payments received by her in the taxable year.
FINDINGS OF FACT.
The petitioner is an individual, residing at Seattle, Washington...
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