HALL, Judge:
Respondent determined a $413.93 deficiency in petitioner's income tax for 1971. Other issues having been disposed of by agreement of the parties, the two issues remaining for decision are:
(1) Whether certain temporary support payments made by petitioner to his wife under a court order were made while the parties were "separated."
(2) Whether mortgage payments made by petitioner on property awarded to his former wife under a divorce...
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