RIEBEN v. COMMISSIONER

Docket No. 8932.

8 T.C. 359 (1947)

CHARLES E. RIEBEN, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 19, 1947.


Attorney(s) appearing for the Case

Charles E. Rieben, Jr., pro se.

W. D. Harris, Esq., for the respondent.


The Commissioner determined a deficiency of $184.95 in income tax for the taxable year ended December 31, 1941, by adding to income reported $1,399.17 paid to petitioner's wife by the Commonwealth of Pennsylvania pursuant to the provisions of the Act of June 7, 1917, as amended. (65 Purdon's Pa. Stat. Ann., secs. 111-113.)

Petitioner assails the determination on the ground that the payment to petitioner's wife was a nontaxable gift.

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