The question here is whether in re-computing the income of the petitioner for the taxable year ending December 31, 1943, the respondent rightly included in the petitioner’s income the sum of $2400 out of $6,000 deducted by the petitioner as alimony payments under a separation agreement between the petitioner and his wife, in view of the language of § 22(k) of the Internal Revenue Code, 26 U.S.C.A. § 22(k), and Regulation 111, § 29.22(k)-1(d).
Section 22 (k) provides- in substance that alimony payments constitute taxable income of the wife but that the subsection does not apply to any periodic payments which the terms of the decree- or written instrument fix as a sum which: is- payable for the support of minor children. We agree with the Tax Court that in considering the separation instrument as a; whole it becomes clear that of the $6,000'- paid to the wife for the taxable year, a> minimum of $200 per month is earmarked for the support of the petitioner’s minor son.
Wherefore, the decision of the-Tax Court sustaining the deficiency assessment of the respondent is hereby affirmed' upon the reasoning of the Tax Court’s opinion.