WILBUR, Judge:
Respondent determined deficiencies in petitioner's Federal income tax for the calendar years 1968, 1969, and 1970 in the amounts of $1451.41, $1535.89, and $1507.40, respectively. Petitioner received $6600 in each of the years 1968, 1969, and 1970 from her former husband pursuant to a 1967 divorce decree. We must decide whether these amounts were installment payments in discharge of a principal sum and thus nontaxable to petitioner under section...
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