GILBERTSON v. COMMISSIONER

Docket No. 23510.

10 T.C.M. 594 (1951)

Edna M. Gilbertson v. Commissioner.

United States Tax Court.

Entered June 20, 1951.


Attorney(s) appearing for the Case

Charles H. Davis, Esq., 539-545 Plymouth Bldg., Minneapolis, Minn., and John J. Doherty, Esq., for the petitioner. Thomas A. Steele, Jr., Esq., for the respondent.


Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

Respondent determined deficiencies as follows:

  Year    Kind of Tax    Deficiency

  1943    Income and Victory    $134.95
  1944    Income    99.00
  1945    Income    99.00
  1946    Income    85.00
  1947    Income    82.00

The sole issue is whether certain amounts received by petitioner from her divorced husband during the calendar years 1942 through 1947 constituted...

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