Memorandum Findings of Fact and Opinion
Respondent determined a deficiency in income tax in the amount of $267.66 for the year 1957. Petitioner claims that she overpaid her tax for that year in the amount of $126.
The issues are:
1. Are payments of $100 per month received by petitioner from her former husband during 1957 taxable as alimony?
2. Did petitioner provide more than one-half of the support for her minor son during the year 1957...
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