FISHER, Judge:
The respondent determined deficiencies in income taxes against the petitioner for the taxable years 1952 and 1953 in the amounts of $1,667.41 and $1,757.12, respectively. The questions presented are: (1) Whether premiums paid on a life insurance policy by petitioner's former husband were includible in petitioner's gross income as periodic payments under a decree of divorce or written instrument incident thereto for the years 1952 and 1953; (2...
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