OPINION.
RAUM, Judge:
Respondent determined a deficiency in income tax in the amount of $480 for the year 1955. The facts have been stipulated.
Petitioner and Jerry Korman were married in Paterson, New Jersey, on September 21, 1941. Since April 30, 1950, they have been living separate and apart. In July 1954, Jerry instituted an action for absolute divorce in the Supreme Court of the State of New York, County of New York. Petitioner interposed...
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