DRENNEN, Judge:
Respondent determined a deficiency in petitioner's income tax for the year 1958 in the amount of $1,898.98. The sole issue for decision is whether $8,000 received by petitioner from her divorced husband during 1958 is includable in her taxable income for 1958 as a periodic payment of alimony.
Certain other issues raised in the notice of deficiency were conceded by petitioner.
FINDINGS OF FACT
Some of the facts were...
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