BENSON v. COMMISSIONER

Docket No. 79068.

20 T.C.M. 1037 (1961)

T.C. Memo. 1961-207

Lois A. Benson, nee Lois A. Berkove v. Commissioner.

United States Tax Court.

Filed July 14, 1961.


Attorney(s) appearing for the Case

Howard R. Benson, Esq., County Court House, Oakland, Calif., for the petitioner. Donald G. Daiker, Esq., for the respondent.


Memorandum Opinion

PIERCE, Judge.

Respondent determined a deficiency in income tax against the petitioner for the calendar year 1955, in the amount of $928.13. No return was filed by petitioner for the year involved.

The only question presented for decision is whether petitioner is liable for income tax on one-half of the income earned by her former husband between January 1, 1955, and September 12, 1955, when petitioner and her former husband entered...

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