WITHEY, Judge:
The Commissioner has determined deficiencies in the income tax of petitioner for the taxable years 1961, 1962, and 1963 in the respective amounts of $479.06, $433.14, and $452.69. The sole issue to be determined is whether respondent has erred in including in petitioner's gross income amounts paid to her by her former husband during the above years pursuant to a written property settlement agreement. Due to concessions made by the parties on...
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