Memorandum Opinion
RAUM, Judge:
The Commissioner determined a deficiency in petitioner's 1966 income tax in the amount of $600.96. Two questions are presented: (1) whether a portion of the periodic payments received by petitioner from her husband from whom she was subsequently divorced constituted nontaxable child support rather than alimony; and (2) whether a deduction claimed for child care was properly disallowed. The facts have been stipulated.
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