KORMAN v. COMMISSIONER

Docket No. 79200.

36 T.C. 654 (1961)

FLORENCE KORMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 10, 1961.


Attorney(s) appearing for the Case

Richard B. Dannenberg, Esq., for the petitioner.

Edward H. Hance, Esq., for the respondent.


OPINION.

RAUM, Judge:

Respondent determined a deficiency in income tax in the amount of $480 for the year 1955. The facts have been stipulated.

Petitioner and Jerry Korman were married in Paterson, New Jersey, on September 21, 1941. Since April 30, 1950, they have been living separate and apart. In July 1954, Jerry instituted an action for absolute divorce in the Supreme Court of the State of New York, County of New York. Petitioner interposed...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases