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MENEFEE v. COMMISSIONER

Docket No. 7518.

8 T.C. 309 (1947)

W. THOMAS MENEFEE AND FLORENCE E. MENEFEE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 17, 1947.

Attorney(s) appearing for the Case

Lyon Boston, Esq., for the petitioners.

Ellyne E. Strickland, Esq., for the respondent.

The Commissioner determined a deficiency of $383.06 in the petitioners' income tax for the calendar year 1941. One of the adjustments was explained in the notice of deficiency as follows:

It is held that the settlement effected in 1941 between Mrs. Menefee and her former husband, whereby she agreed to accept 98 shares less of Sears Roebuck & Co. stock than called for under an agreement executed between the parties in 1934...

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