ESTATE OF WILLSON v. COMMISSIONER

Docket No. 56434.

16 T.C.M. 375 (1957)

T.C. Memo. 1957-89

Estate of Frances B. Willson, Deceased, Carolyn M. Heenan, Executrix v. Commissioner.

United States Tax Court.

Filed May 29, 1957.


Attorney(s) appearing for the Case

Harry W. Glensor, Esq., Mills Building, San Francisco, Calif., for the petitioner. Thomas M. Mather, Esq., for the respondent.


Memorandum Opinion

WITHEY, Judge:

The Commissioner has determined an income tax deficiency against Frances B. Willson, now deceased, for the taxable year 1948 in the amount of $2,847.35, of which only $2,775.75 is at issue. The sole question presented by the pleadings is whether respondent erred in adding to her taxable income for 1948 the amount of $11,139.79 as an amount paid to her by her divorced husband under the terms of a divorce decree for her support...

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