The Commissioner determined a deficiency in income tax for the taxable year 1952 in the amount of $1,786.10. Petitioners do not contest a minor adjustment of the respondent. The only question to be decided is whether payment by a corporation of the expenses of a trip to Europe of the wife of Alex Silverman constitutes taxable income to him, as the Commissioner has determined, or a gift.
FINDINGS OF FACT.
Petitioners are residents of Kansas City, Missouri...
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