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ESTATE OF SMITH v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 31197.

11 T.C.M. 1167 (1952)

Estate of Frank Charles Smith, Deceased, Commonwealth Trust Company of Pittsburgh, Executor, and Nancy Y. Smith, Executor, Petitioners v. Commissioner of Internal Revenue, Respondent.

United States Tax Court.

Entered November 28, 1952.

Attorney(s) appearing for the Case

Ross W. Thompson, Esq., 2620 Grant Bldg., Pittsburgh, Pa., for the petitioners, James A. Anderson, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This proceeding is for the redetermination of a deficiency in income tax for the year 1947 in the amount of $7,201. The issues presented are: (1) Whether petitioner is entitled to deduct under section 23 (u) of the Internal Revenue Code payments allegedly made in 1947 by Frank Charles Smith, deceased, to his divorced wife, pursuant to an agreement incident to a decree of divorce; and (2) whether the amount of $2,000, representing...

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