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McLEAN v. COMMISSIONER

Docket No. 14075.

11 T.C. 543 (1948)

EDWARD B. McLEAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 6, 1948.

Attorney(s) appearing for the Case

Abraham L. Bienstock, Esq., and Richard A. Reiss, Esq., for the petitioner.

Rigmor O. Carlsen, Esq., for the respondent.

The Commissioner determined a deficiency of $4,973.97 in petitioner's gift tax for 1943 by adding to the value of gifts reported $24,286.96 representing the determined value of petitioner's agreement to pay his divorced wife specified monthly amounts from the time of her remarriage through 1955. This provision was one of many in a separation agreement, incorporated in the divorce decree, whereby the parties made a division of property and gave a mutual release from all marital...

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