The Commissioner determined a deficiency of $184.95 in income tax for the taxable year ended December 31, 1941, by adding to income reported $1,399.17 paid to petitioner's wife by the Commonwealth of Pennsylvania pursuant to the provisions of the Act of June 7, 1917, as amended. (65 Purdon's Pa. Stat. Ann., secs. 111-113.)
Petitioner assails the determination on the ground that the payment to petitioner's wife was a nontaxable gift.
Let's get started
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.
Let's get started
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.