OPINION
DRENNEN, Judge:
Respondent determined a deficiency in petitioner's income tax for the year 1971 in the amount of $1,169.67. On brief, respondent concedes one issue leaving for decision the sole question of whether certain payments received by petitioner during 1971 were periodic payments of alimony, taxable to her under section 71, I.R.C. 1954.
All of the facts in this case have been stipulated and are...
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