ATKINS, Judge:
The respondent determined deficiencies in income tax for the taxable years 1958, 1959, 1960, 1961, and 1962 in the respective amounts of $679.33, $738.04, $915.95, $809.91, and $755.80. The only issue is whether any portion of the amount of $6,000 paid to the petitioner by her former husband during each of the taxable years in question pursuant to the provisions of a State court separate maintenance judgment (and an amended judgment) is excludable...
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