OPINION.
MURDOCK, Judge:
The Commissioner determined deficiencies in income tax of $216.90 for 1949 and $211 for 1950. The only issue for decision in each case is whether the Commissioner erred by including alimony payments in the petitioner's income under section 22 (k). The facts have been submitted by a stipulation which is adopted as the findings of fact.
The petitioner filed her income tax returns for 1949 and 1950 with the collector...
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