Memorandum Opinion
MULRONEY, Judge:
The respondent determined a deficiency in petitioner's 1962 income tax in the amount of $514.99. The sole question to be decided is whether payments received by petitioner in 1962 pursuant to a written agreement are includable in her taxable income as alimony under section 71(a) of the Internal Revenue Code of 1954, or are excludable, in whole or in part, as child support payments under section 71(b) of the Internal Revenue...
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