GRIMM v. COMMISSIONER

Docket No. 40673-84.

89 T.C. 747 (1987)

MAXINE T. GRIMM, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court

Filed October 6, 1987.


Attorney(s) appearing for the Case

Bert B. Rand, for the petitioner.

Joel A. Lopata, for the respondent.


OPINION

GERBER, Judge:

Respondent determined deficiencies in petitioner's Federal income tax liabilities for 1978, 1979, and 1981, in the amounts of $289,958, $217,555, and $32,999, respectively. The issues for our consideration are: (1) Whether 50 percent of community income, all of which was received by decedent's estate, is taxable to petitioner when received by petitioner's husband's estate; and (2) whether...

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