DIPPEL v. COMMISSIONER

Docket No. 42345.

14 T.C.M. 232 (1955)

T.C. Memo. 1955-72

Lorraine I. Dippel v. Commissioner.

United States Tax Court.

Filed March 29, 1955.


Attorney(s) appearing for the Case

William B. Randall, Esq., for the petitioner. George E. Van Roekel, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

TURNER, Judge:

The respondent determined deficiencies in income tax against the petitioner for the calendar years 1948 and 1949 in the respective amounts of $141.15 and $154.90. The question presented is whether petitioner, a resident of Minnesota and separated from her husband prior to his going to California, is taxable on one-half of the income earned by her husband in California during the taxable years.

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