NATHAN v. COMMISSIONER

Docket No. 29908.

19 T.C. 865 (1953)

JULIA NATHAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 18, 1953.


Attorney(s) appearing for the Case

Edgar Bernhard, Esq., and Donald J. Yellon, Esq., for the petitioner.

D. H. Nelson, Esq., for the respondent.


The Commissioner determined deficiencies in petitioner's income tax as follows:

Year                           Amount

1944 ----------------------     $628.00
1945 ----------------------    1,540.00
1946 ----------------------   $1,294.28
1947 ----------------------    1,292.00

The sole question presented is whether certain payments made to petitioner by her former husband pursuant to a decree of divorce were includible in petitioner...

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