MULRONEY, Judge:
The respondent determined a deficiency of $183.51 in petitioner's income tax for the year 1957. The issue for decision is whether any part of $819 of support payments received by petitioner in 1957 from her husband was a sum fixed by a court order as a sum payable for the support of their minor child within the meaning of section 71(b) of the Internal Revenue Code of 1954.
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