Memorandum Opinion
TIETJENS, Judge:
Respondent has determined a deficiency of $1,391.30 in petitioners' Federal income tax for 1973. A concession having been made, the remaining issue is whether certain amounts paid to petitioner-wife by her ex-husband are alimony payments includable in petitioners' gross income or child support payments not so includable.
This case has been fully stipulated pursuant to Rule 122, Tax Court Rules of Practice and Procedure...
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