United States Tax Court.
Memorandum Findings of Fact and Opinion
HALL, Judge:
Respondent determined deficiencies in petitioner's individual Federal income tax returns for the years 1970 and 1971 in the amounts of $2,701 and $2,209, respectively.
The sole issue for decision is whether amounts paid to petitioner by her former husband pursuant to an integrated property settlement agreement are alimony within the meaning of...
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