United States Tax Court.
Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined a deficiency of $1,143.00 in petitioner's Federal income tax for 1971. The issue we must decide is whether the entire amount of payments received by petitioner from her husband under a support order is includable in her gross income by virtue of section 71.
Findings of Fact
Most of the essential facts have been stipulated.
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