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ESTATE OF CARTER v. COMMISSIONER

Docket No. 416-68.

29 T.C.M. 1407 (1970)

T.C. Memo. 1970-305

Estate of Sydney J. Carter, Deceased (a/k/a Sydney J. Canter), Dorothy T. Carter, Executrix, and Mrs. Dorothy T. Carter, Surviving Wife v. Commissioner.

United States Tax Court.

Filed November 2, 1970.

Attorney(s) appearing for the Case

Michael S. Feinman, for the petitioners. Powell W. Holly, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

QUEALY, Judge:

The respondent determined a deficiency in the income tax of petitioner Mrs. Dorothy T. Carter for the taxable year 1960 in the amount of $30,729.85, plus interest as provided by law.

The only issue presented for decision is whether or not payments made by an employer to the widow of a deceased employee are to be treated as a gift within the meaning of section 1021

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