Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The respondent determined a deficiency of $707.60 in the petitioner's 1966 Federal income tax. The issue for decision is whether support payments made to the petitioner by her husband pursuant to a State court decree awarding such payments for her support only are taxable to her where there has been neither a decree of divorce or of separate maintenance, nor a written separation agreement.
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