The Commissioner determined a deficiency in income tax for 1948 in the amount of $5,484.66. The only question for decision is whether the amount of $14,000 which petitioner received in 1948 from her former husband as a result of the settlement of a suit filed by petitioner for arrearages in alimony payments due her under a decree of divorce constituted taxable income to petitioner under section 22 (k) of the 1939 Code.
FINDINGS OF FACT.
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