DAVENPORT v. COMMISSIONER

Docket No. 38331.

12 T.C.M. 856 (1953)

Osceola Heard Davenport v. Commissioner.

United States Tax Court.

Entered July 30, 1953.


Attorney(s) appearing for the Case

Robert L. Strickland, Esq., 706 Frost National Building, San Antonio, Tex., for the petitioner. E. G. Sievers, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

Respondent has determined the following deficiencies in income tax:

  Year                 Deficiency

  1944...............  $85,323.76
  1946...............    7,470.70
  1947...............   28,161.05

The parties settled some of the adjustments in the deficiency notice, but three issues remain to be considered herein.

(1) Did the distribution of the community...

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