GANEY, District Judge.
In the action here concerned, the taxpayer seeks to recover $5,632.80 claimed to have been erroneously overpaid by her as a portion of her income taxes for the years 1943 and 1944. The question presented by defendants' motion for summary judgment is whether payments made to the taxpayer by her former husband under a written separation agreement were to be included in her gross income for the years in question on the ground that such separation...
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