By this proceeding petitioner challenges respondent's determination of a deficiency of $470.16 in income tax for the year 1945. The only question is whether payments in the aggregate amount of $1,900 received by petitioner from her former husband should be included in taxable income.
FINDINGS OF FACT.
Petitioner and her former husband, Thornton C. Fry, who were residents of New Jersey, were married in 1925 and began having serious marital difficulties in...
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