Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency in income tax for 1951 in the amount of $148.60. The only question is whether the sum of $630.08, paid to petitioner in 1951 by her former husband, constitutes taxable income.
Findings of Fact
Petitioner is a resident of Milwaukee, Wisconsin. Her income tax return was filed with the collector of internal revenue for Wisconsin.
Petitioner was married to Thomas...
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