The respondent determined deficiencies in income tax for the taxable year 1947 in the amount of $2,219.22. The issue is whether a sum received by petitioner in 1947 in accordance with a property settlement agreement with her former husband is taxable as income to her in that year.
Memorandum Opinion
FISHER, Judge:
The facts stipulated by the parties are found accordingly and incorporated herein by this reference.
Petitioner and her husband...
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