TIGHE v. COMMISSIONER

Docket No. 63867.

33 T.C. 557 (1959)

MARY TIGHE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 23, 1959.


Attorney(s) appearing for the Case

John R. Zillmer, Esq., for the petitioner.

Delman H. Eure, Esq., for the respondent.


OPINION.

DRENNEN, Judge:

Respondent determined a deficiency in petitioner's income tax for the year 1952 in the amount of $1,947.56.

The issues for decision are (1) whether certain payments, or any part thereof, received by petitioner in 1952 in settlement of a lawsuit instituted by her to collect amounts allegedly due under a contract executed by her deceased husband and a person with whom he was...

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