Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined the following deficiencies in petitioner's Federal income taxes:
Year Amount 1962 ............... $385 1963 ............... 383 1964 ............... 304
The only issue for decision is whether payments received during the years 1962 through 1964 by petitioner from her former husband, pursuant to the terms of a divorce...
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