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QUIGLEY v. COMMISSIONER

Docket No. 109762.

1 T.C. 831 (1943)

CHARLOTTE B. QUIGLEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 30, 1943.

Attorney(s) appearing for the Case

Samuel G. Clawson, Esq., and Peter D. Quigley, Esq., for the petitioner.

John D. Kiley, Esq., and Harold H. Hart, Esq., for the respondent.

OPINION.

TURNER, Judge:

The respondent determined deficiencies in income tax against the petitioner for 1938 and 1939 in the amounts of $157.22 and $1,849.13. At the hearing the petitioner conceded the correctness of the determination for 1938. The only issue remaining for consideration is whether the respondent erred in including in petitioner's taxable income for 1939 the amount of $20,000 paid to her by her brothers in consideration of her releasing...

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