Memorandum Findings of Fact and Opinion
BRUCE, Judge:
Respondent determined deficiencies in the petitioner's Federal income tax for the calendar years 1969, 1970, and 1971, in the respective amounts of $1,181.51, $1,010.07, and $925.39. The sole issue presented for decision is whether monthly installments received by petitioner from her former husband are includable in her gross income as periodic payments under section 71, Internal Revenue Code of 1954...
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