The Commissioner determined a deficiency of $8,507.58 in income tax of the petitioner for 1943. Two issues are raised by the pleadings; one is whether payments received by the petitioner in 1942 and 1943 from one of her former husbands are taxable income to her within section 22 (k), and the other is whether she is entitled to a personal exemption as head of a family for 1942.
FINDINGS OF FACT.
The petitioner and Horace E. Dodge were married on May 17, 1928...
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