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DUCROS v. COMMISSIONER

Docket No. 64518.

30 T.C. 1337 (1958)

FRANCIS H. W. DUCROS AND PHYLLIS A. DUCROS, HUSBAND AND WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 30, 1958.

Attorney(s) appearing for the Case

Earle W. Wallick, Esq., for the petitioners.

Maurice B. Townsend, Jr., Esq., for the respondent.

MULRONEY, Judge:

Respondent determined a deficiency in the petitioners' income tax for the year 1951 in the amount of $1,346.54 and addition to tax in the amount of $138.60. The issues are (1) whether the receipt of $5,705.91 in 1951, paid to petitioner Phyllis A. Ducros, as the beneficiary of a policy issued by a life insurance company on the life of Carlton L. Small, is excludible from gross income under section 22 (b) (1) (A);1

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