Memorandum Findings of Fact and Opinion
STERRETT, Judge:
The Commissioner determined a deficiency in petitioner's income tax for the calendar year 1965 in the amount of $115.24.
The sole issue for our decision is whether certain payments received by petitioner from her husband during the taxable year 1965 are taxable to her as periodic payments made under a decree for support within the meaning of section 71(a)(3), or whether such payments are excludable...
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